Accounting principles for non-executive directors:
Good quality non-executive directors are essential to good corporate governance. They bring a wealth of experience to the boardroom, and together with their fellow board members they are responsible for the company's annual report and accounts. However, very few are trained accountants. This vo...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2009
|
| Schriftenreihe: | Law practitioner series
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 URL des Erstveröffentlichers |
| Zusammenfassung: | Good quality non-executive directors are essential to good corporate governance. They bring a wealth of experience to the boardroom, and together with their fellow board members they are responsible for the company's annual report and accounts. However, very few are trained accountants. This volume explains the key elements of a listed company's annual report and accounts. Part I explains the difference between profit and cash flows, the accounting profession, the international harmonisation of accounting rules, the origins of the rules governing the preparation of accounts, the regulation of financial reporting and the overarching principles behind accounting rules. Part II discusses issues relevant to listed companies: mergers and acquisitions; earnings per share; realised and distributable profits; financial instruments; and other key topics. An appendix sets out 50 questions, linked to the chapters, which non-executive directors might like to ask at meetings of the board and audit committee |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xx, 254 pages) |
| ISBN: | 9780511575631 |
| DOI: | 10.1017/CBO9780511575631 |
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Datensatz im Suchindex
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| dewey-full | 657.02/1841 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.02/1841 |
| dewey-search | 657.02/1841 |
| dewey-sort | 3657.02 41841 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511575631 |
| format | Electronic eBook |
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| id | DE-604.BV043919163 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:38:32Z |
| institution | BVB |
| isbn | 9780511575631 |
| language | English |
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| physical | 1 online resource (xx, 254 pages) |
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| publishDate | 2009 |
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| publisher | Cambridge University Press |
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| series2 | Law practitioner series |
| spelling | Holgate, Peter 1953- Verfasser aut Accounting principles for non-executive directors Peter Holgate and Elizabeth Buckley Cambridge Cambridge University Press 2009 1 online resource (xx, 254 pages) txt rdacontent c rdamedia cr rdacarrier Law practitioner series Title from publisher's bibliographic system (viewed on 05 Oct 2015) Good quality non-executive directors are essential to good corporate governance. They bring a wealth of experience to the boardroom, and together with their fellow board members they are responsible for the company's annual report and accounts. However, very few are trained accountants. This volume explains the key elements of a listed company's annual report and accounts. Part I explains the difference between profit and cash flows, the accounting profession, the international harmonisation of accounting rules, the origins of the rules governing the preparation of accounts, the regulation of financial reporting and the overarching principles behind accounting rules. Part II discusses issues relevant to listed companies: mergers and acquisitions; earnings per share; realised and distributable profits; financial instruments; and other key topics. An appendix sets out 50 questions, linked to the chapters, which non-executive directors might like to ask at meetings of the board and audit committee Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Law and legislation / Great Britain Großbritannien Buckley, Elizabeth Sonstige oth Erscheint auch als Druckausgabe 978-0-521-50978-7 https://doi.org/10.1017/CBO9780511575631 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Holgate, Peter 1953- Accounting principles for non-executive directors Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Law and legislation / Great Britain |
| title | Accounting principles for non-executive directors |
| title_auth | Accounting principles for non-executive directors |
| title_exact_search | Accounting principles for non-executive directors |
| title_full | Accounting principles for non-executive directors Peter Holgate and Elizabeth Buckley |
| title_fullStr | Accounting principles for non-executive directors Peter Holgate and Elizabeth Buckley |
| title_full_unstemmed | Accounting principles for non-executive directors Peter Holgate and Elizabeth Buckley |
| title_short | Accounting principles for non-executive directors |
| title_sort | accounting principles for non executive directors |
| topic | Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Law and legislation / Great Britain |
| topic_facet | Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Law and legislation / Great Britain Großbritannien |
| url | https://doi.org/10.1017/CBO9780511575631 |
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