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E-raamat: Accounting Principles for Non-Executive Directors

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  • Formaat: PDF+DRM
  • Sari: Law Practitioner Series
  • Ilmumisaeg: 05-Mar-2009
  • Kirjastus: Cambridge University Press
  • Keel: eng
  • ISBN-13: 9780511512476
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Accounting Principles for Non-Executive DirectorsSuurem pilt
  • Formaat: PDF+DRM
  • Sari: Law Practitioner Series
  • Ilmumisaeg: 05-Mar-2009
  • Kirjastus: Cambridge University Press
  • Keel: eng
  • ISBN-13: 9780511512476
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A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.

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.

Muu info

A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.
Acknowledgements x
Which standards and legislation has this book been based on? xi
Glossary of terms xii
Part I: The accounting environment
Introduction
3(12)
Aim of this book
3(1)
What is accounting?
3(2)
The components of a company's annual report
5(2)
The difference between profit and cash flow
7(2)
Performance statements
9(3)
The use of accounting terms in agreements
12(1)
What is GAAP?
12(3)
Accounting in the UK and the effects of international harmonisation
15(11)
The UK's Accounting Standards Board
15(2)
International harmonisation
17(1)
The international Accounting Standards Board
18(2)
The EU Regulation for harmonisation within Europe
20(2)
Convergence with US GAAP
22(1)
Implications for the UK
23(2)
In a nutshell where are we now?
25(1)
The legal framework for accounting
26(9)
Introduction: the Companies Act 1985 and the Companies Act 2006
26(1)
The Companies Act 2006: accounts and reports
27(1)
Application of the Companies Act to IFRS and UK GAAP companies
28(1)
Accounting provisions of the Act applying to IFRS and UK GAAP companies
28(4)
Accounting provisions of SI 2008/410 applying to UK GAAP companies only
32(3)
The accountancy profession and the regulatory framework for accounting and auditing
35(9)
The accountancy profession
35(1)
The Financial Reporting Council
36(3)
The Financial Reporting Review Panel
39(1)
Audit reporting
40(2)
The role of accountants in capital markets transactions
42(2)
Substance over form
44(8)
Form v. substance
44(1)
Early examples
44(1)
Emergence of the off-balance-sheet industry in the UK
45(1)
FRS 5 `Reporting the substance of transactions'
45(2)
Examples of FRS 5 in practice in the UK
47(3)
The future of FRS 5 in UK GAAP
50(1)
Does substance over form have a place in IFRS?
50(2)
Communicating accounting information
52(8)
Background
52(1)
Summary financial statements
53(1)
The corporate reporting supply chain
54(1)
The reality of the `earnings game'
55(2)
Alternative performance measures
57(1)
Users and analysis of accounting information
58(2)
Current trends in accounting
60(9)
Why all the change?
60(2)
Current trends in thinking
62(7)
Part II: Some specifics
Individual entity and consolidated financial statements
69(11)
The distinction between individual entity financial statements and consolidated financial statements
69(2)
When to consolidate
71(1)
What to consolidate
72(2)
Exemption re holding company income statement
74(1)
Techniques of consolidation
75(2)
Associates and joint ventures
77(3)
Presentation of financial statements
80(15)
Introduction
80(1)
Statement of comprehensive income
81(7)
Balance sheet
88(2)
Cash flow statement
90(1)
Accounting policies
91(2)
Notes
93(1)
Individual entity and consolidated financial statements: combined or separate
93(2)
Earnings per share
95(5)
Introduction
95(1)
Summary
95(1)
Basic EPS
96(1)
Diluted EPS
97(1)
Adjusted EPS
98(2)
Mergers and acquisitions
100(15)
Introduction
100(1)
Overview of acquisition and merger accounting
101(3)
Application of IFRS 3
104(4)
Goodwill and other intangibles
108(2)
UK accounting in overview
110(2)
Share premium, merger relief and group reconstruction relief
112(3)
Interaction of accounting with tax
115(9)
Introduction
115(1)
Accounting profit and its adjustment
115(2)
Accounting for current and deferred tax
117(4)
HM Revenue & Customs and the move to IFRS
121(3)
Assets
124(6)
Introduction
124(1)
Definition of an asset
124(1)
Recognition of assets
124(1)
Measurement of assets
125(1)
Impairment of assets
125(1)
Classification and presentation of assets
126(1)
Depreciation
127(2)
Disclosure
129(1)
Liabilities
130(7)
Introduction
130(1)
Definition of a liability
130(1)
Recognition of liabilities
131(2)
Measurement of liabilities
133(1)
Presentation of liabilities on balance sheets
133(1)
Disclosure, including contingent liabilities
134(3)
Leases
137(11)
Introduction
137(1)
Leases under IFRS
138(7)
Leases under UK GAAP
145(2)
The way forward
147(1)
Pensions
148(8)
Introduction
148(1)
Defined contribution and defined benefit schemes
148(1)
Accounting for defined benefit schemes
149(1)
IAS 19
150(3)
Differences between IFRS and UK GAAP
153(1)
The effect of pensions on realised and distributable profits
154(2)
Financial instruments
156(15)
Introduction
156(1)
Background
156(1)
Definitions
157(1)
Debt and equity
158(3)
Categories of financial instrument
161(3)
Amortised cost
164(1)
Fair value
165(1)
Derivatives and embedded derivatives
166(1)
Hedge accounting
167(1)
Recognition and de-recognition
168(1)
Other matters
168(1)
Disclosures
169(1)
Accounting under UK GAAP
169(2)
Share-based payment
171(8)
Introduction
171(1)
Accounting under IFRS
172(5)
Trusts
177(1)
Accounting for share-based payment under UK GAAP
178(1)
Realised and distributable profits
179(15)
Introduction
179(1)
`Realised' and `distributable'
179(1)
General rules on distributions
180(1)
Relevant accounts
181(2)
Relationship with reporting of performance
183(1)
TECH 01/08
184(4)
Effects of TECH 01/08
188(6)
Disclosures in published annual reports
194(38)
Introduction
194(1)
Corporate governance disclosures
194(5)
Statement of directors' responsibilities
199(2)
Directors' report
201(4)
Operating and financial review
205(2)
Directors' remuneration
207(3)
Related-party relationships and transactions
210(2)
Transactions with directors
212(1)
Segment disclosure
212(7)
Appendices
Appendix 1: 50 questions for non-executive directors to ask
219(4)
Appendix 2: List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008
223(3)
Appendix 3: List of UK accounting standards (FRSs and SSAPs), Statements and UITF Abstracts as at 30 June 2008
226(3)
Appendix 4: Table of origins for CA 2006 references
229(3)
Index 232
Peter Holgate is senior accounting technical partner with PricewaterhouseCoopers LLP. As such, he heads the largest accounting consulting team in the UK. A member of the ASB's Urgent Issues Task Force, he is also chairman of the Institute of Chartered Accountants in England and Wales' Centre for Business Performance management board and a member of the advisory board of the ICAEW's Financial Reporting Faculty. Elizabeth Buckley is a consultant to PricewaterhouseCoopers LLP. She has worked in the accounting technical departments of two of the 'Big 4' accounting firms, and at the ICAEW. She is a member of the Institute of Chartered Accountants of Scotland and of the Joint Institutes' working party on distributable profits.
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