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. T...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, UK ; New York :
Cambridge University Press,
2009.
|
| Schriftenreihe: | Law practitioner series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| 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."--Jacket |
| Beschreibung: | Includes index. |
| Beschreibung: | 1 online resource (xx, 254 pages) |
| ISBN: | 9780511517785 0511517785 0521509785 9780521509787 9780511516474 0511516479 0511517297 9780511517297 9780511575631 0511575637 1282103733 9781282103733 |
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| 245 | 1 | 0 | |a Accounting principles for non-executive directors / |c Peter Holgate and Elizabeth Buckley. |
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| 505 | 0 | |a pt. I. The accounting environment -- 1. Introduction -- 2. Accounting in the UK and the effects of international harmonisation -- 3. The legal framework for accounting -- 4. The accountancy profession and the regulatory framework for accounting and auditing -- 5. Substance over form -- 6. Communicating accounting information -- 7. Current trends in accounting -- pt. II. Some specifics -- 8. Individual entity and consolidated financial statements -- 9. Presentation of financial statements -- 10. Earnings per share -- 11. Mergers and acquisitions -- 12. Interaction of accounting with tax -- 13. Assets -- 14. Liabilities -- 15. Leases -- 16. Pensions -- 17. Financial instruments -- 18. Share-based payment -- 19. Realised and distributable profits -- 20. Disclosures in published annual reports -- Appendix 1. 50 questions for non-executive directors to ask -- Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008. | |
| 520 | 1 | |a "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."--Jacket | |
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| author | Holgate, Peter, 1953- |
| author2 | Buckley, Elizabeth |
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| contents | pt. I. The accounting environment -- 1. Introduction -- 2. Accounting in the UK and the effects of international harmonisation -- 3. The legal framework for accounting -- 4. The accountancy profession and the regulatory framework for accounting and auditing -- 5. Substance over form -- 6. Communicating accounting information -- 7. Current trends in accounting -- pt. II. Some specifics -- 8. Individual entity and consolidated financial statements -- 9. Presentation of financial statements -- 10. Earnings per share -- 11. Mergers and acquisitions -- 12. Interaction of accounting with tax -- 13. Assets -- 14. Liabilities -- 15. Leases -- 16. Pensions -- 17. Financial instruments -- 18. Share-based payment -- 19. Realised and distributable profits -- 20. Disclosures in published annual reports -- Appendix 1. 50 questions for non-executive directors to ask -- Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008. |
| ctrlnum | (OCoLC)404107030 |
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| 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 |
| format | Electronic eBook |
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| id | ZDB-4-EBA-ocn404107030 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:16:47Z |
| institution | BVB |
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| spelling | Holgate, Peter, 1953- https://id.oclc.org/worldcat/entity/E39PCjDfJqHCPCwvTFPqBHBMRq http://id.loc.gov/authorities/names/n2005051524 Accounting principles for non-executive directors / Peter Holgate and Elizabeth Buckley. Cambridge, UK ; New York : Cambridge University Press, 2009. 1 online resource (xx, 254 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Law practitioner series Includes index. pt. I. The accounting environment -- 1. Introduction -- 2. Accounting in the UK and the effects of international harmonisation -- 3. The legal framework for accounting -- 4. The accountancy profession and the regulatory framework for accounting and auditing -- 5. Substance over form -- 6. Communicating accounting information -- 7. Current trends in accounting -- pt. II. Some specifics -- 8. Individual entity and consolidated financial statements -- 9. Presentation of financial statements -- 10. Earnings per share -- 11. Mergers and acquisitions -- 12. Interaction of accounting with tax -- 13. Assets -- 14. Liabilities -- 15. Leases -- 16. Pensions -- 17. Financial instruments -- 18. Share-based payment -- 19. Realised and distributable profits -- 20. Disclosures in published annual reports -- Appendix 1. 50 questions for non-executive directors to ask -- Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008. "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."--Jacket Print version record. English. Accounting Great Britain. Accounting Standards Great Britain. Accounting Law and legislation Great Britain. Comptabilité Normes Grande-Bretagne. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Accounting Law and legislation fast Accounting Standards fast Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP Buckley, Elizabeth. has work: Accounting principles for non-executive directors (Text) https://id.oclc.org/worldcat/entity/E39PCH3cF9RbttyRtbFkP76KYd https://id.oclc.org/worldcat/ontology/hasWork Print version: Holgate, Peter, 1953- Accounting principles for non-executive directors. Cambridge, UK ; New York : Cambridge University Press, 2009 9780521509787 0521509785 (DLC) 2008053940 (OCoLC)261177090 Law practitioner series. http://id.loc.gov/authorities/names/n2005051522 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=273780 Volltext ProductForm=DG onix |
| spellingShingle | Holgate, Peter, 1953- Accounting principles for non-executive directors / Law practitioner series. pt. I. The accounting environment -- 1. Introduction -- 2. Accounting in the UK and the effects of international harmonisation -- 3. The legal framework for accounting -- 4. The accountancy profession and the regulatory framework for accounting and auditing -- 5. Substance over form -- 6. Communicating accounting information -- 7. Current trends in accounting -- pt. II. Some specifics -- 8. Individual entity and consolidated financial statements -- 9. Presentation of financial statements -- 10. Earnings per share -- 11. Mergers and acquisitions -- 12. Interaction of accounting with tax -- 13. Assets -- 14. Liabilities -- 15. Leases -- 16. Pensions -- 17. Financial instruments -- 18. Share-based payment -- 19. Realised and distributable profits -- 20. Disclosures in published annual reports -- Appendix 1. 50 questions for non-executive directors to ask -- Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008. Accounting Great Britain. Accounting Standards Great Britain. Accounting Law and legislation Great Britain. Comptabilité Normes Grande-Bretagne. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Accounting Law and legislation fast Accounting Standards fast |
| 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 | Accounting Great Britain. Accounting Standards Great Britain. Accounting Law and legislation Great Britain. Comptabilité Normes Grande-Bretagne. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Accounting Law and legislation fast Accounting Standards fast |
| topic_facet | Accounting Great Britain. Accounting Standards Great Britain. Accounting Law and legislation Great Britain. Comptabilité Normes Grande-Bretagne. BUSINESS & ECONOMICS Accounting Financial. Accounting Accounting Law and legislation Accounting Standards Great Britain |
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