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E-raamat: Finance Director's Handbook

(Accounting, Audit, and Tax Specialist), (Health and Safety Specialist, Labour Research Department, UK), (Employment Law Specialist, UK)
  • Formaat: EPUB+DRM
  • Ilmumisaeg: 17-Apr-2009
  • Kirjastus: CIMA Publishing
  • Keel: eng
  • ISBN-13: 9780080942988
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Finance Director's HandbookSuurem pilt
  • Formaat: EPUB+DRM
  • Ilmumisaeg: 17-Apr-2009
  • Kirjastus: CIMA Publishing
  • Keel: eng
  • ISBN-13: 9780080942988
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Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures.

This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management.

Muu info

A one-stop-shop for the busy Finance Director
Preface xxxix
Abbreviations and References xli
Audit
1(126)
The External Audit Requirement
1(1)
Audit Exemption for Dormant Companies
2(3)
Definition of `Dormant'
2(1)
Eligibility for Audit Exemption as a Dormant Company
3(1)
Members Requiring an Audit to be Carried Out
4(1)
Directors' Statement
4(1)
Dormant Company Acting as Agent
5(1)
Audit Exemption for Small Companies
5(9)
Eligibility for Exemption
5(1)
Small Groups and Dormant Subsidiaries
6(1)
Conditions for Audit Exemption
7(1)
Total Exemption Conditions
8(1)
Charitable Companies
9(2)
Report Conditions
11(1)
Special Report by Reporting Accountants
11(1)
Members Requiring an Audit to Be Carried Out
12(1)
Directors' Statement
12(2)
Appointment of External Auditors
14(17)
Appointment of First Auditors
15(1)
Appointment in Subsequent Years: Public Companies
16(1)
Appointment in Subsequent Years: Private Companies
17(2)
Failure to Appoint Auditors
19(1)
Casual Vacancies
19(1)
Change in Eligibility for Audit Exemption
20(1)
Eligibility for Appointment as Company Auditor
20(1)
Auditor Independence
21(6)
Transparency Reporting by Listed Company Auditors
27(1)
Reporting on the Work of the Audit Inspection Unit
28(2)
Action When Auditor Becomes Ineligible for Appointment
30(1)
Power of the Secretary of State to Require a Second Audit
30(1)
Changes in External Audit Appointments
31(11)
Regular Review of Audit Arrangements
31(1)
Resignation of Auditors
32(2)
Auditors Not Seeking Reappointment
34(1)
Removal of Auditors During Term of Office
34(1)
Failure to Reappoint Retiring Auditors
34(1)
Rights of Auditors Who Have Been Removed or Not Reappointed
35(2)
Statement Required from Auditors Ceasing to Hold Office
37(1)
Additional Notification Requirements Under CA 2006
38(2)
New Rights for Members of Quoted Companies
40(1)
Professional Requirements on a Change of Auditor
40(1)
Access to Statutory Audit Working Papers
41(1)
Rights and Duties of External Auditors
42(7)
Rights in Respect of Meetings and Resolutions
42(1)
Rights to Information
43(1)
Third-Party Information
44(1)
Duty to Report on the Annual Accounts
45(1)
Duties in Respect of Accounting Records
46(1)
Duty in Respect of Information and Explanations Not Received
46(1)
Duty in Respect of Disclosure of Directors' Remuneration and Benefits
47(1)
Duty in Respect of Small Company Exemptions
47(1)
Duty to Report Directly to Regulators
48(1)
Duty to Report Known or Suspected Money Laundering
48(1)
Statutory Reporting by External Auditors
49(22)
Report on Annual Accounts
49(7)
Directors' Report
56(1)
APB Proposals to Change the Form of Auditor's Reports
57(2)
Offences in Connection with an Auditor's Report
59(1)
Summary Financial Statements
59(2)
Small Company Accounts
61(1)
Abbreviated Accounts
61(2)
Revised Annual Accounts and Reports
63(2)
Distribution Where the Audit Report is Qualified
65(1)
Distribution by Public Company Based on Initial Accounts
66(1)
Re-registration of a Private Company as a Public Company
66(1)
Redemption or Purchase of Own Shares Out of Capital
67(1)
Financial Assistance for the Purchase of Own Shares
68(1)
Allotment of Shares by a Public Company Other Than for Cash
69(1)
Transfer of Non-Cash Assets to a Public Company by a Member of the Company
70(1)
Other Reporting by External Auditors
71(3)
Reporting to Management
71(1)
Reporting under the Combined Code
72(1)
Reporting on Half-Yearly Financial Reports
73(1)
Remuneration of External Auditors and their Associates
74(6)
Remuneration for Services as Auditors
75(1)
Disclosure of Remuneration for Services as Auditors
75(1)
Remuneration for Non-Audit Services
76(4)
Auditor Liability Limitation Agreements
80(4)
Authorisation by the Members
80(1)
Content of Agreement
81(1)
Accounts Disclosure
81(1)
FRC Guidance
82(1)
Issues for Directors to Consider
83(1)
Shareholder Considerations
83(1)
Internal Audit
84(11)
Role of Internal Audit
85(1)
Distinction Between External Audit and Internal Audit
85(1)
How Not to Use Internal Audit
86(1)
Benefits of Internal Audit
86(1)
Areas Usually Covered by Internal Audit
87(1)
Special Assignments
87(1)
Establishing an Internal Audit Function
88(1)
Terms of Reference
88(1)
Head of Internal Audit
88(1)
Staffing
89(1)
Independence and Objectivity
89(1)
Scope of Internal Audit Work
90(1)
Internal Audit Needs Assessment and Strategic Plan
91(1)
Annual Review
91(1)
Detailed Internal Audit Plan
92(1)
Monitoring Work as the Year Progresses
92(1)
Reports on Individual Systems and Operations
92(1)
Summary Reports
93(1)
Annual Report
93(1)
Liaison with External Auditors
93(1)
Impact of Internal Audit Work on External Audit Procedures
94(1)
Impact of External Audit Work on Internal Audit Procedures
94(1)
Additional Guidance
95(1)
Audit Committees
95(27)
Benefits of an Audit Committee
96(2)
Requirement for Listed Companies to Have an Audit Committee
98(1)
Additional Guidance
98(2)
Constitution and Terms of Reference
100(1)
Membership of the Audit Committee
101(1)
Skills, Experience and Training
102(1)
Appointing a Chairman
103(1)
Length of Appointment to Audit Committee
103(1)
Avoiding Conflicts of Interest
103(1)
Training and Support for Audit Committee Members
104(1)
Information Provided to Audit Committee
104(1)
Role and Activities of the Audit Committee
105(1)
Financial Reporting
105(3)
Internal Controls and Risk Management Systems
108(1)
Whistleblowing
108(1)
The Internal Audit Process
108(1)
Appointment of External Auditors
109(3)
Agreeing the Scope of the External Audit
112(1)
Reviewing the Results of the External Audit
113(1)
Reviewing the Auditors' Report to Management
114(1)
Assessing the Effectiveness of the External Audit
114(1)
Frequency and Timing of Audit Committee Meetings
115(1)
Agendas
116(2)
Other Attendees
118(1)
Attendance Records
118(1)
Reporting to the Main Board
118(1)
Reporting to Shareholders
119(1)
Self-Assessment and Appraisal
120(1)
Use of Audit Firms from More Than One Network
121(1)
Additional Guidance
121(1)
Appendix 1
122(1)
Useful Websites on Audit-Related Matters
122(1)
Appendix 2
123(4)
Specimen Terms of Reference for an Audit Committee
123(4)
Cashflow Management
127(20)
Overview
127(2)
Importance of Cashflow Management
127(1)
Managing Working Capital
128(1)
Common Weaknesses
128(1)
Managing Cash Resources
129(6)
Key Aspects
129(1)
Need for Cashflow Forecasts
130(1)
Preparing a Detailed Cashflow forecast
130(1)
Using a Cashflow Forecast
131(2)
Regular Comparison of Actual with Forecast
133(1)
Relationship with Bank
133(1)
Monitoring Bank Balances
133(1)
Investment of Surplus Funds
134(1)
Internal Controls Over Cash
134(1)
Managing Debtors
135(5)
Prompt Conversion into Cash
135(1)
Deposits and Interim Payments
136(1)
Invoicing
136(1)
Disputed Items
137(1)
Customer Credit Terms
137(1)
Incentives for Prompt Payment
138(1)
Use of Customer Credit Limits
138(1)
Effective Debt Collection Procedures
139(1)
Debt Factoring and Invoice Discounting
139(1)
Charging Interest on Overdue Debts
140(1)
Managing Creditors
140(3)
Relationship with Suppliers
141(1)
Internal Control Over Purchases and Expenses
141(1)
Regular Monitoring of Creditors
142(1)
Taking Advantage of Discounts
142(1)
Other Creditors
142(1)
Managing Stock
143(2)
Costs of Holding Stock
143(1)
Monitoring and Control
143(1)
Physical Stock Checks
144(1)
Appendix 1
145(2)
Useful Websites on Cashflow Management and Related Issues
145(2)
Company Law
147(76)
Maintenance and Retention of Accounting Records
147(6)
Legal Requirement to Keep Accounting Records
148(1)
Interpretation of the Requirement
148(1)
Impact of Provisions and Adjustments
148(1)
Outsourcing
149(1)
Contents of Accounting Records
149(1)
Additional Duties of Parent Company
150(1)
Location and Inspection of Accounting Records
150(1)
Retention of Accounting Records
151(1)
What Needs to be Retained?
151(1)
Computerised Records
152(1)
Documents Retained in Other Forms
152(1)
Consequences of Non-compliance
152(1)
Requirement to Prepare Annual Accounts
153(9)
Individual Company Accounts
153(1)
Group Accounts
154(2)
Exemption from Group Accounts Requirement
156(1)
Overseas Companies
157(2)
Accounting Reference Date
159(1)
First Financial Period
160(1)
Subsequent Financial Years
161(1)
Change of Accounting Reference Date
161(1)
Laying and Delivering Accounts
162(15)
Laying of Accounts by Public Companies
163(1)
Separate Arrangements for Private Companies
163(1)
Requirement to Send Out Accounts
164(1)
Use of Electronic Communication
165(1)
Website Publication of Accounts and Reports by Quoted Companies
166(1)
Right to Demand Accounts
167(1)
Delivering Accounts and Reports under CA 1985
167(1)
Delivering Accounts and Reports under CA 2006
168(6)
Preparation of Accounts in Euros
174(1)
Unlimited Companies
174(3)
Small Companies and Groups
177(16)
Qualification as a Small Company
177(1)
Qualifying Conditions: Small Company
178(2)
Accounts Exemptions for Small Companies
180(1)
Ineligible Companies
180(2)
Small Company Accounts
182(1)
Financial Reporting Standard for Smaller Entities (FRSSE)
183(1)
Modified Directors' Report
184(1)
Filing Exemptions for Small Companies
185(1)
Preparation of Abbreviated Accounts
186(1)
Auditor Reporting and Small Companies
187(2)
Qualification as a Small Group
189(1)
Qualifying Conditions: Small Group
190(1)
Accounts Exemptions Available to Small Groups
191(2)
Medium-sized Companies and Groups
193(9)
Qualification as a Medium-sized Company
193(1)
Qualifying Conditions: Medium-sized Company
194(1)
Disclosure Exemptions for Medium-sized Companies
195(1)
Ineligible Companies
196(1)
Abbreviated Accounts
197(2)
Qualification as a Medium-sized Group
199(1)
Qualifying Conditions: Medium-sized Group
200(1)
Accounts Exemptions Available to Medium-sized Groups
201(1)
Banking and Insurance Companies and Groups
202(3)
Banking Companies
202(1)
Banking Group
203(1)
Insurance Companies
203(1)
Insurance Groups
204(1)
Publication of Accounts
205(2)
Definition of Publication
205(1)
Statutory Accounts
206(1)
Non-statutory Accounts
206(1)
Formal Statement in Non-statutory Accounts
207(1)
Revision of Defective Accounts and Reports
207(5)
Voluntary Revision by the Directors
208(1)
Disclosure Requirements
209(1)
Circulation of Revised Accounts and/or Report
209(1)
Laying and Delivering Revised Accounts and/or Report
210(1)
Impact on Other Documents
210(1)
Compulsory Revision of Accounts
210(1)
Powers of the Court
211(1)
Dividends and Distributions
212(9)
Distributable Reserves
212(1)
Profits Available for Distribution
213(1)
Undistributable Reserves
213(1)
Definition of Realised Profit and Losses
214(2)
Qualifying Consideration
216(1)
Linked Transactions
216(1)
Changes in Circumstances
217(1)
Deferred Tax, Exchange Gains and Goodwill
217(1)
Pension Liabilities
218(1)
Depreciation Charged on Revalued Assets
218(1)
Development Costs
218(1)
ESOP Trusts
219(1)
Implications of Adoption of IASs
219(2)
Appendix 1
221(2)
Useful Websites on Company Law Issues
221(2)
Company Secretarial
223(34)
Role of Company Secretary
223(3)
Appointment of Company Secretary
223(1)
Qualifications of Company Secretary
224(1)
Duties of Company Secretary
225(1)
Statutory Books and Registers
226(10)
Requirement to Keep Statutory Books and Registers
226(1)
Register of Members
227(5)
Register of Directors and Secretaries
232(2)
Register of Directors' Interests
234(1)
Register of Interests in Shares
234(1)
Register of Charges
235(1)
Returns and Forms
236(4)
Information Available to the Public
236(1)
Change of Registered Office
237(1)
Annual Return
237(3)
Protection against Identity Theft
240(1)
Meetings
240(8)
General Meetings of the Company
241(1)
Annual General Meeting
241(1)
Other General Meetings
242(1)
Notice of Meetings
243(1)
Contents of Notice of Meeting
243(1)
Circulation of Members' Statement
244(1)
Resolutions
244(2)
Minutes of General Meetings
246(1)
Delivery of Resolutions to Registrar
247(1)
Directors' Meetings
247(1)
Other Administrative Matters
248(7)
Directors' Service Contracts
248(1)
Company Names
249(1)
Business Stationery and Other Documentation
250(1)
Registration of Charges
251(2)
Company Documents and Deeds
253(2)
Appendix 1
255(2)
Useful Websites on Company Secretarial Issues
255(2)
Contracts
257(10)
Overview of Contract Law
257(5)
What Creates a Contract?
258(1)
Verbal Contracts and Written Contracts
259(1)
Implied Contract Terms
259(1)
Specific Requirements of the Buyer
259(1)
Acceptance of an Offer
260(1)
Product Catalogues
260(1)
Correction of Pricing Errors
260(1)
Enforcing a Contract
261(1)
Third Party Redress
261(1)
Standard Terms of Business
262(1)
Need to Prepare Standard Terms
262(1)
Contents
262(1)
Suppliers' Standard Terms of Business
263(1)
Reservation of Title
263(3)
Protection Afforded by Reservation of Title
264(1)
Accounting Issues
264(1)
Impact for Other Borrowings
265(1)
Appendix 1
266(1)
Useful Websites on Contract Law and Related Issues
266(1)
Corporate Governance
267(78)
The Combined Code
267(7)
The Cadbury Code of Best Practice
268(1)
Definition of Corporate Governance
268(1)
Openness, Integrity and Accountability
269(1)
Subsequent Developments
269(1)
The Higgs Review
270(1)
Finalisation of New Combined Code
270(1)
Ongoing Review of the Code
271(2)
Structure of the Combined Code
273(1)
Disclosure of Compliance with the Code
273(1)
Directors
274(11)
Main Principles
274(1)
The Board
275(2)
Chairman and Chief Executive
277(1)
Board Balance and Independence
278(2)
Appointments to the Board
280(2)
Information and Professional Development
282(1)
Organisation of Board Meetings
283(1)
Performance Evaluation
284(1)
Re-election
284(1)
Directors' Remuneration and Service Contracts
285(9)
Main Principles
286(1)
Level and Make-up of Remuneration
286(7)
Procedure for Developing Remuneration Policy
293(1)
Accountability and Audit
294(3)
Main Principles
294(1)
Financial Reporting
295(1)
Internal Control
295(1)
Audit Committee and Auditors
296(1)
Relations with Shareholders
297(4)
Main Principles
298(1)
Dialogue with Institutional Shareholders
298(1)
Constructive Use of the AGM
299(2)
Institutional Shareholders
301(7)
Main Principles
302(1)
Communication with Shareholders
302(1)
Role of Institutional Shareholders
303(1)
Institutional Shareholders' Committee (ISC)
303(1)
Dialogue with Companies
304(1)
Evaluation of Corporate Governance Disclosures
305(1)
Shareholder Voting
305(3)
Reporting Requirements
308(4)
Statement on Compliance with the Combined Code
309(1)
Going Concern
309(1)
Internal Control
310(1)
Reporting Requirements under the EC Statutory Audit Directive
310(1)
Other Disclosures
311(1)
Internal Control
312(9)
Disclosure Requirements
312(1)
Turnbull Guidance
313(1)
Aims of the Working Party
313(1)
Importance of Internal Control and Risk Management
314(1)
Group Perspective
315(1)
Responsibility for the System of Internal Control
315(1)
Factors to Consider
315(1)
Definition of Internal Control
316(1)
Elements of a Sound System of Internal Control
316(1)
Control Environment
317(1)
Reviewing the Effectiveness of Internal Control
317(2)
The Annual Statement on Internal Control
319(1)
Acknowledgement of Responsibility
320(1)
Review of the Need for an Internal Audit Function
320(1)
Reporting by Auditors
321(1)
Additional Company Reporting under SEC Requirements
321(1)
Going Concern
321(14)
The Combined Code
322(1)
Joint Working Group Guidance
323(1)
Definition of Going Concern
324(1)
Significance of the Going Concern Assumption
325(1)
Foreseeable Future
326(1)
Procedures to be Carried Out
326(1)
Factors to Consider
327(1)
Forecasts and Budgets
328(1)
Borrowing Requirements
328(1)
Liability Management
329(1)
Contingent Liabilities
329(1)
Products and Markets
330(1)
Financial Risk Management
330(1)
Other Factors
330(1)
Financial Adaptability
331(1)
Going Concern Review
331(1)
Overall Assessment and Conclusion
331(1)
Making the Formal Statement
332(2)
Application of the Guidance to Groups
334(1)
Interim Reporting
334(1)
Appendix 1
335(1)
Useful Websites on Corporate Governance Issues
335(1)
Appendix 2
336(9)
Checklist - Combined Code Reporting Requirements
336(2)
Checklist - Corporate Governance Disclosures required by the FSA Listing Rules and Disclosure and Transparency Rules
338(1)
Checklist - Internal Control
339(2)
Checklist - Going Concern
341(2)
Checklist - Going Concern Review
343(2)
Corporate Transactions
345(24)
Acquisitions
345(10)
Growth by Acquisition
346(1)
Potential Targets
346(1)
Initial Contact
347(1)
Preliminary Discussion
347(1)
Preliminary Negotiations
348(1)
Due Diligence
348(1)
Detailed Assessment of the Business
349(1)
Valuing the Transaction
350(1)
Consideration
351(1)
After the Acquisition
351(1)
Management Buy-outs and Management Buy-ins
352(1)
Accounting for an Acquisition
352(2)
ASB Proposals for Change
354(1)
Mergers
355(3)
Use of Merger Accounting
356(1)
Criteria for a Merger
356(1)
Merger Accounting
357(1)
Merger Relief
357(1)
Disposals
358(5)
Reasons for a Disposal
359(1)
Planning the Disposal
360(1)
Identifying Potential Acquirers
361(1)
The Negotiation Process
361(1)
Finalising the Deal
361(1)
Accounting for Disposals
362(1)
Appendix 1
363(1)
Useful Websites on Corporate Transactions
363(1)
Appendix 2
364(5)
Planning an Acquisition
364(2)
Planning a Disposal
366(3)
Directors' Duties
369(34)
General Duties
369(6)
Statutory Position
370(1)
General Legal Responsibilities
370(1)
Fiduciary Duty
370(1)
Statutory Duties
371(3)
Indemnity and Insurance for Directors
374(1)
More Specific Duties
375(3)
Dealing in Shares and Debentures
375(1)
Disclosure of Interest in Transactions and Arrangements
376(1)
Duty to Assist Auditors
376(1)
Financial Responsibilities
377(1)
Wrongful Trading
377(1)
Fraudulent Trading
378(1)
Loans to Directors
378(13)
Changes from 1 October 2007
379(1)
Members' Approval of Loans and Quasi-Loans to Directors
379(1)
Loans and Quasi-Loans Involving Connected Persons
380(1)
Members Approval of Credit Transactions
381(1)
Members' Approval of Related Arrangements
382(1)
Resolution Requirements
382(2)
Exceptions to the General Rules
384(2)
Consequences of Contravention
386(1)
Disclosure of Loans to Directors
387(1)
Detailed Disclosures
388(1)
Exceptions to Disclosure Requirement
389(1)
Company Procedures
390(1)
Loans to Other Officers of the Company
390(1)
Other Transactions with Directors Requiring Members' Approval
391(3)
Changes to Approval Requirements
391(1)
Directors' Service Contracts
392(1)
Substantial Property Transactions
392(1)
Payments for Loss of Office
393(1)
Disclosure of Transactions with Directors
394(8)
Disclosure of Loans, Quasi-Loans and Credit Transactions
395(1)
Disclosure of Other Transactions
395(1)
Materiality
396(1)
FRS 8/IAS 24 Approach to Materiality
397(1)
Detailed Disclosures under CA 1985
398(1)
Value of a Transaction or Arrangement
398(1)
Exceptions to the General Disclosure Requirement
399(1)
FRS 8/IAS 24 Disclosure Requirements
399(2)
Additional Requirements for Listed Companies
401(1)
Appendix 1
402(1)
Useful Websites on Directors' Duties and Related Issues
402(1)
E-commerce
403(16)
E-commerce Strategy
403(6)
Impact of E-commerce
403(1)
What is E-commerce?
404(1)
Application to All Types of Business
404(1)
Customer Demands
405(1)
Potential Barriers to E-commerce
405
E-commerce Terminology
45(361)
Level of Involvement in E-commerce
406(3)
Security Issues
409(5)
The Electronic Commerce (EC Directive) Regulations 2002
409(2)
Continuing Need for Control
411(1)
Security Issues
412(1)
Main Components of Good Security
412(1)
Information Security and ISO 27001
413(1)
Risk Assessment and Management
414(3)
Additional Risks from E-commerce
414(1)
Potential Costs of E-commerce
414(1)
Damage to Reputation
415(1)
Legal Issues
415(2)
Appendix 1
417(2)
Useful Websites on E-commerce and Related Issues
417(2)
Employment Law
419(46)
Types of Worker
419(6)
Employees
420(1)
Workers and the Self-Employed
421(1)
Part-Time Workers
421(1)
Temporary Workers
422(1)
Agency Workers
423(1)
Young Workers
424(1)
Homeworkers
424(1)
Summary
425(1)
Contracts of Employment
425(9)
Offers of Employment
425(2)
Employment Contracts
427(1)
Statutory Contract Terms
428(1)
Express Terms: Contractual Terms and Conditions
428(1)
Statement of Contract Terms
429(1)
Altering Contractual Terms
430(1)
Breach of Contract
430(1)
Ending the Contract
431(1)
References for Ex-employees
432(1)
Summary
433(1)
Discrimination
434(3)
Categories of Discrimination
435(1)
The Commission
436(1)
Compensation
436(1)
Guides and Codes
437(1)
Payment Rights
437(4)
Minimum Pay
438(1)
Equal Pay
439(2)
Maternity and Parental Leave
441(5)
Pregnant Employees
441(1)
Maternity Leave
442(1)
Maternity Pay
443(1)
Paternity and Parental Leave
444(1)
Adoptive Parents
444(1)
Leave for Urgent Family Reasons
445(1)
Flexible Working
445(1)
Checklist
446(1)
Sickness
446(1)
Statutory Sick Pay (SSP)
446(1)
Dismissal
447(1)
Checklist
448(1)
Discipline and Grievances
448(2)
Statement of Rules or Grievance
448(1)
Disciplinary Procedure
449(1)
Disciplinary Hearing
449(1)
Checklist
450(1)
Redundancy and Dismissal
450(7)
Declaring Redundancies
451(1)
Selection for Redundancy
452(1)
Payments
453(1)
Dismissal (Unfair, Constructive and Wrongful)
453(1)
Constructive Dismissal
454(1)
Wrongful Dismissal
454(1)
`Fair'/`Unfair' Dismissal
454(3)
Checklist
457(1)
Transfer of Undertakings
457(4)
Introduction
457(1)
What is a Transfer?
458(1)
Effect on Transferor and Transferee
459(1)
Effect on Employment Contracts
460(1)
Employees Refusing to Transfer
460(1)
Dismissal
460(1)
Checklist
461(1)
Dispute Resolution
461(2)
Introduction
461(1)
Advisory, Conciliation and Arbitration Service (ACAS)
461(1)
Central Arbitration Committee (CAC)
462(1)
Employment Tribunals
462(1)
Appeals
463(1)
Other Relevant Legislation
463(1)
Appendix 1
464(1)
Useful Websites on Employment Issues
464(1)
Financial Reporting
465(110)
Accounting Standards
465(21)
The Present Regime
466(1)
Development of Accounting Standards
467(1)
Adoption of International Standards
467(2)
UK Convergence with IASs
469(1)
Possibility of a Two-tier or Three-tier UK Regime
470(1)
Changes to the Role of the ASB
471(1)
Scope and Application of Accounting Standards
472(1)
Effective Date of Accounting Standards
472(1)
First-time Adoption of IASs
473(1)
Disclosure of Compliance with Accounting Standards
474(1)
Applicable Accounting Standards
474(1)
Role of the UITF
475(1)
Role of the FRRP
475(3)
Current UK Accounting Standards and UITF Abstracts
478(3)
Current International Accounting Standards
481(2)
Financial Reporting Standard for Smaller Entities (FRSSE)
483(1)
IASB Proposals for SMEs
484(1)
Statements of Recommended Practice (SORP)
485(1)
Further Information
485(1)
True and Fair View
486(6)
Requirement for Companies Act Accounts to Show a True and Fair
486(1)
What Constitutes a True and Fair View?
487(1)
Impact of UK Accounting Standards
487(1)
True and Fair Override
488(1)
Disclosing use of the True and Fair Override
489(1)
Different Requirements for IAS Accounts
490(2)
Materiality
492(7)
Nature of Materiality
492(1)
Influence on the Decisions of Users
493(1)
Accounting Records
494(1)
Cases Where Materiality Does Not Apply
494(1)
Requirements of UK Accounting Standards
495(1)
Assessing Materiality
496(1)
Key Factors to Consider
496(1)
Nature of an Item
496(1)
User's Perspective
497(1)
Qualitative Aspects of Transactions
497(1)
Other Issues to Consider
498(1)
Exclusion of Immaterial Items
499(1)
Statement of Directors' Responsibilities
499(4)
Requirement to Include a Statement of Responsibilities in the Annual Accounts
500(1)
Presentation of the Statement
500(1)
Content of the Statement
500(1)
Small and Medium-sized Companies
501(1)
Example Wording
501(1)
Impact of Audit Exemption
502(1)
Specialised Businesses and Unincorporated Entities
503(1)
Form and Content of Companies Act Individual Accounts
503(11)
Preparation of Companies Act Individual Accounts
504(1)
Prescribed Formats
504(1)
Structure of the Formats
504(1)
Additional Profit and Loss Account Disclosures
505(1)
Notes to the Accounts
506(1)
Requirements of Accounting Standards
506(1)
Comparative Figures
507(1)
Accounting Principles
508(3)
Offsetting
511(1)
Substance Over Form
511(2)
Fair Value Accounting
513(1)
Form and Content of Companies Act Group Accounts
514(9)
Preparation of Companies Act Group Accounts
514(1)
Consolidated Accounts
515(1)
Parent Company Profit and Loss Account
515(1)
Definition of Subsidiary Undertaking
516(1)
Exclusion of a Subsidiary from the Group Accounts
516(1)
Quasi-subsidiaries
517(1)
Associates and Joint Ventures
518(1)
Consolidation Rules
519(1)
Acquisitions and Mergers
519(1)
Goodwill
520(1)
Prescribed Formats
520(1)
True and Fair View
521(1)
Additional Profit and Loss Account Disclosures
522(1)
Accounting Date of Subsidiary Undertakings
522(1)
Directors' Report
523(12)
Requirement to Prepare a Directors' Report
523(1)
Principal Contents
524(3)
Consistency with the Accounts
527(1)
Fair Review of the Business
527(2)
ASB Reporting Statement Operating and Financial Review
529(2)
DEFRA Guidance on Environmental Reporting
531(1)
DTI's `Practical Guidance for Directors'
532(1)
ASB Review of Narrative Reporting
533(1)
Likely Future Developments
534(1)
Political Donations
534(1)
Summary Financial Statements
535(10)
Background
536(1)
Prohibition on Summary Financial Statements
537(1)
Right to Receive Full Accounts
537(1)
Consultation with Entitled Persons
538(1)
Alternative Consultation Method
539(1)
Form and Content of Summary Financial Statements
539(2)
Other Statements to be Included
541(1)
The Purpose of Summary Financial Statements
542(1)
Perceived Advantages and Disadvantages
542(1)
Views of Shareholders
543(1)
A Practical Approach to Producing Summary Financial Statements
544(1)
Usual Contents of Summary Finacial Statements
544(1)
Half-yearly Financial Reports
545(10)
Requirement to Prepare a Half-yearly Financial Report
546(1)
Interim Management Statements
546(1)
Purpose of Half-yearly Financial Reports
547(1)
Timing and Distribution of a Half-yearly Financial Reports
547(1)
Review by the Auditor
547(1)
Contents of a Half-yearly Financial Report
548(1)
Other Disclosures
548(1)
Accounting Policies
549(1)
Earnings Per Share
550(1)
Basis of Presentation of Financial Information
550(1)
Comparative Figures
551(1)
Statutory Disclosure
551(1)
Management Commentary
551(2)
Director's Responsibility Statement
553(1)
FRRP Review of Interim Reports
553(2)
Preliminary Announcements
555(8)
Requirement to Prepare a Preliminary Announcement
556(1)
Impact of IAS Accounts
556(1)
Timing of Preliminary Announcement
556(1)
Need to Obtain Auditors' Agreement
557(1)
Distribution of Preliminary Announcement
558(1)
Contents of a Preliminary Announcement
559(1)
Other Disclosures
560(1)
Management Commentary
561(1)
Accounting Policies
562(1)
Earnings Per Share
562(1)
Comparative Figures
562(1)
Statutory Disclosure
562(1)
Reporting on the Internet
563(7)
Impact of the Internet
563(1)
Suggested IASC Code of Conduct
564(2)
Subsequent Guidance from IFAC
566(1)
Satisfying Legal Requirements by Electronic Means
567(1)
Audit Considerations
568(1)
ICSA Guidance on Electronic Communications
569(1)
Appendix 1
570(1)
Useful Websites on Financial Reporting Issues
570(1)
Appendix 2
571(4)
Checklist for the Preparation of a Summary Financial Statement
571(4)
Fraud
575(26)
Understanding Fraud
575(7)
What is Fraud?
576(1)
New and Emerging Areas of Fraud
577(1)
A Low-Profile Issue?
577(1)
Impact of Recent Events
578(1)
Need for Culture Change
578(1)
Who Perpetrates Fraud?
578(1)
Nature of Fraud
579(1)
Internet Fraud
580(1)
Reaction to Recent Accounting Scandals
580(1)
The Fraud Advisory Panel
580(1)
Other Information
581(1)
Responsibility for Fraud Prevention and Detection
582(2)
Collective Responsibility of Directors
582(1)
Role of Internal Audit
582(1)
Role of External Auditors
583(1)
Role of the Audit Committee
583(1)
Minimising the Risk of Fraud
584(5)
Managing the Risk
585(1)
Personnel Procedures
585(1)
Review and Assessment of Activities
585(1)
E-commerce and IT Issues
586(1)
Assessment of Controls
587(1)
Management Attitude
587(1)
Biometrics
588(1)
Money Laundering
588(1)
Detection of Fraud
589(4)
Awareness of Warning Signs
589(1)
Whistle-Blowing Procedures
590(1)
Business Areas Performing Unexpectedly
590(1)
Opportunity for Management Override
591(1)
Staff Issues
591(1)
Unusual Transactions
592(1)
Collating Information on Fraud
593(1)
Developing a Fraud Response Plan
593(3)
Benefits of a Fraud Response Plan
593(1)
Contents of the Plan
594(1)
Regular Review
595(1)
Appendix 1
596(1)
Useful Websites on Fraud and Related Issues
596(1)
Appendix 2
597(4)
Prevention and Detection of Fraud
597(4)
Health and Safety
601(56)
Employee Safety and Welfare
601(10)
Employers' Duties
602(7)
Consultation with Safety Representatives
609(1)
Duties of Owners and Occupiers
610(1)
Employees' Duties
610(1)
Approved Codes of Practice (ACoPs)
610(1)
Guidance Notes
611(1)
Risk Assessment and Management
611(7)
Risk Assessment
612(1)
Preventative and Protective Measures
613(1)
Health and Safety Arrangements
613(1)
Serious and Imminent Danger
614(1)
Health Surveillance
614(1)
Competent Staff
614(1)
Training and Information
615(1)
Temporary Workers
615(1)
New and Expectant Mothers
615(1)
Young Workers
616(1)
Approved Code of Practice
616(2)
Workplace Safety
618(10)
Workplace (Health, Safety and Welfare) Regulations 1992
618(2)
Fire Precautions Legislation
620(2)
The Control of Noise at Work Regulations 2005
622(2)
Manual Handling Operations Regulations 1992
624(2)
Control of Substances Hazardous to Health Regulations 2002 and Other Regulations Controlling Hazardous Substances
626(2)
Plant, Machinery and Equipment
628(4)
Provision and Use of Work Equipment Regulations 1998
628(2)
Lifting Operations and Lifting Equipment Regulations 1998
630(1)
Personal Protective Equipment
630(1)
Display Screen Equipment
631(1)
Working Hours
632(11)
Particular Sectors and Groups of Workers
633(1)
Unmeasured Working Time
634(1)
The Maximum Working Week
634(1)
Opting Out
634(1)
Calculating Working Time
635(1)
Night Work
636(3)
Holidays
639(2)
Collective and Workforce Agreements
641(1)
Protection Against Discrimination
642(1)
Accidents and Injuries at Work
643(3)
Health and Safety (First-aid) Regulations 1981
643(1)
Accident/Injury Reporting
644(1)
Record-keeping Requirements
645(1)
Enforcement of Health and Safety Legislation
646(6)
Health and Safety Executive (HSE)
646(1)
Environmental Health Officers and Inspectors
647(1)
Company Officers
648(4)
Safety Representatives and Employee Consultation
652(3)
Public Interest Disclosure Act 1998
654(1)
Appendix 1
655(2)
Useful Websites on Health and Safety Issues
655(2)
Insurance
657(14)
General Principles
657(2)
Risk Management
657(1)
Types of Insurance
658(1)
Insurance Brokers
658(1)
Issues to Consider
658(1)
Utmost Good Faith
659(1)
Compulsory Cover
659(3)
Employers' Liability Insurance
660(1)
Motor Insurance
661(1)
Voluntray Cover
662(7)
Insurance of Assets
662(2)
Business Interruption
664(1)
Wider Cover for Business Interruption
665(1)
Digital Risk Insurance
665(1)
Public Liability
666(1)
Product Liability
666(1)
Professional Indemnity
666(1)
Directors and Officers
667(1)
Key Person Insurance
668(1)
Employee Benefits
668(1)
Appendix 1
669(2)
Useful Websites on Insurance Issues
669(2)
Intangibles
671(22)
Nature of Intangible Assets
671(2)
Definition of an Intangible Asset
671(1)
Examples of an Intangible Asset
672(1)
Control of an Intangible Asset
672(1)
Valuation of Brands and Titles
672(1)
Discussion in Operating and Financial Review
673(1)
Accounting for Intangible Assets
673(7)
Capitalisation of Intangible Assets
674(1)
Initial Recognition
675(1)
Valuing an Intangible Asset Acquired as Part of a Business
675(1)
Revaluation of Intangible Assets
676(1)
Amortisation
676(2)
Residual Value
678(1)
Requirement for Impairment Reviews
678(1)
ASB Proposals for Change
679(1)
Accounting under IASs
680(1)
Intellectual Property Protection
680(3)
What Is Intellectual Property?
681(1)
Forms of Intellectual Property
681(1)
Patents
681(1)
Trade Marks
682(1)
Design Rights and Copyright
682(1)
Granting Use to Others
682(1)
Preventing Unauthorised Use
683(1)
Further Information
683(1)
Goodwill
683(9)
Nature of Goodwill
684(1)
Recognition of Goodwill
684(1)
Value of Purchased Goodwill
685(1)
Amortisation
685(2)
Impairment Reviews
687(1)
Accounting for Negative Goodwill
688(1)
ASB Proposals for Change
688(1)
Accounting under IASs
689(1)
Disclosure of Goodwill Impairment
690(2)
Appendix 1
692(1)
Useful Websites on Intangibles
692(1)
Investor Relations
693(34)
Shareholder Engagement
693(13)
The Growth of Shareholder Activism
694(1)
Relationship Between Board and Shareholders
694(1)
Combined Code Principles on Shareholder Relations
695(1)
Equal Treatment of all Shareholders
696(1)
Constructive use of the AGM
696(1)
Impact of Recent Changes
697(1)
Institutional Investors
698(1)
Developing a Constructive Relationship
699(1)
Shareholder Voting
699(1)
Institutional Shareholders' Committee (ISC)
700(1)
ISC Statement of Principles
701(1)
Voting Guidelines
702(1)
Dialogue with Companies
702(1)
Level and Extent of Contact
703(1)
Evaluation of Governance Disclosures
704(1)
Board Performance Measures
705(1)
EC Shareholders' Rights Directive
705(1)
Inside Information
706(8)
The Importance of Price-sensitive Information
707(1)
Underlying Principles of the Listing Rules and Disclosure Rules
707(1)
General Disclosure Obligation
708(1)
Matters that Must be Announced
708(1)
What Constitutes Inside Information?
708(1)
When is Information Public Knowledge?
709(1)
Identification of Inside Information
709(1)
Exemptions from Disclosure
710(1)
Defining Communication Responsibility
710(1)
Making an Announcement
711(1)
Action where a Breach of Confidence is Identified
711(1)
Inadvertent Selective Disclosure
712(1)
Potential Problems at the AGM
712(1)
Dealing with Rumours
712(1)
Dealing with Analysts
712(1)
Global Announcements
713(1)
ICAEW Guidance on Prospective Financial Reporting
713(1)
Corporate Ethics and Corporate Social Responsibility (CSR)
714(12)
Increase in Ethical Awareness
714(1)
Responsible Action
715(1)
Internal or External Focus?
715(1)
Complex Issues
716(1)
Corporate Culture
716(1)
Potential Problem Areas
717(1)
Benefits of Ethical Conduct
718(1)
Avoiding Further Regulation
719(1)
Developing an Ethical Code
719(1)
Contents of an Ethical Code
720(1)
Independent Review
721(1)
Implementation and Training
721(1)
Annual Employee Sign-off
721(1)
Dealing with Violation of the Code
722(1)
Reporting on Corporate Social Responsibility
722(1)
Developing an Appropriate Policy
722(1)
Disclosures on Business Ethics and Corporate Social Responsibility
723(2)
DEFRA Guidance on Environmental Reporting
725(1)
Global Reporting Initiative (GRI)
725(1)
Further Guidance
725(1)
Appendix 1
726(1)
Useful Websites on Investor Relations Issues
726(1)
IT
727(16)
IT Strategy
727(3)
Importance of Developing an IT Strategy
727(1)
Impact of Downtime
728(1)
Software
729(1)
Staff Training
730(1)
Retention of Records
730(1)
IT Strategy Checklist
730(1)
Security Issues
730(6)
Different Aspects of Security
731(1)
Physical Security
732(1)
Access Controls
732(1)
Processing Controls
732(1)
Virus Protection
733(1)
Use of Mobile Devices
734(1)
Software Asset Management
735(1)
Controls Over the Disposal of IT Equipment
735(1)
Additional Issues for Substantial IT Departments
735(1)
Disaster Recovery Planning
736(2)
Back-up Procedures
736(1)
Storage of Back-up Copies
736(1)
Preparation of a Disaster Recovery Plan
737(1)
Appendix 1
738(1)
Useful Websites on IT Issues
738(1)
Appendix 2
739(4)
IT Strategy Checklist
739(4)
Listing Requirements
743(22)
The Decision to Seek Public Investment
743(4)
Private and Public Companies
744(1)
Higher Degree of Accountability
744(1)
UK Listing Authority
744(1)
Documents Issued to Public Investors
745(1)
Admission to Listing and to Trading
745(1)
Shares to be Freely Transferable
745(1)
What is `the Public'?
746(1)
Offers for Subscription and Private Placings
746(1)
Minimum Capitalisation
746(1)
Applying for Admission to the Alternative Investment Market (AIM)
747(1)
Objectives of AIM
747(1)
Conditions for Admission
747(1)
Nominated Advisor and Nominated Broker
748(1)
Moving to Full Listing
748(1)
Applying for a Full Listing
748(3)
Conditions for Full Listing
749(1)
Prospectus or Listing Particulars
749(1)
Advertisements
750(1)
FSA Powers
750(1)
Continuing Obligations
751(10)
UK Listing Rules and Related Guidance
751(1)
General Disclosure Obligation
752(1)
Release of Information Outside Normal Hours
752(1)
Capital
753(1)
Major Interests in Shares
753(1)
Rights of the Holders of Listed Securities
753(1)
Communication with Shareholders
754(1)
Controlling Shareholder
755(1)
Directors
755(1)
Financial Information
756(1)
Corporate Governance Issues
757(1)
Listed Company Transactions
758(2)
Treasury Shares
760(1)
Breaches
760(1)
Appendix 1
761(1)
Useful Websites on Listing Requirements
761(1)
Appendix 2
762(3)
Summary of Contents of UK Listing Rules, Prospectus Rules and Disclosure Rules
762(3)
Management Accounting
765(14)
Comparison with Financial Accounts
765(2)
Financial Accounts
765(1)
Management Accounts
766(1)
Basis of Preparation of Management Accounts
766(1)
Reconciliation with Financial Accounts
766(1)
Budgets and Forecasts
767(4)
Value of Budgets and Forecasts
767(1)
Preparing a Budget
768(1)
Budget Assumptions
768(1)
Liaison Between Units
769(1)
Overheads
769(1)
Capital Expenditure
770(1)
Phasing the Budget
770(1)
Balance Sheet and Cashflow
770(1)
Management Accounts and Reporting
771(3)
Timetable for Preparation
771(1)
Format of Management Accounts
772(1)
Comparisons
773(1)
Commentary
773(1)
Balance Sheet and Cashflow
773(1)
Updated Forecast
774(1)
Ratio Analysis
774(4)
Performance Ratios
774(2)
Investment Ratios
776(2)
Appendix 1
778(1)
Useful Websites on Management Accounting Issues
778(1)
Payroll
779(12)
Payroll Administration
779(2)
Setting up a Payroll System
779(1)
Outsourcing
780(1)
Records
780(1)
Controls
780(1)
Paye
781(7)
Paye System
781(1)
Employed or Self-employed
782(1)
IR 35 and Personal Service Companies
783(1)
New Employer
783(1)
Payment to HM Revenue and Customs
783(1)
Records
784(1)
New Employess
784(1)
Leavers
785(1)
Year-end Returns
785(1)
Electronic Filing
785(1)
Forms P11D (or P9D)
786(1)
HM Revenue and Customs
787(1)
Paye Audits
787(1)
Paye `Health Checks'
787(1)
National Insurance
788(2)
Categories of National Insurance
788(1)
Calculation and Records
789(1)
Payment to HM Revenue and Customs
789(1)
Year-end Returns
789(1)
Appendix 1
790(1)
Useful Websites on Payroll Matters
790(1)
Pensions
791(32)
Types of Pension Scheme
791(8)
Retirement Provision
792(1)
State Pensions
792(2)
Defined Benefit Schemes
794(1)
Defined Contribution Schemes
795(1)
Other Options
795(1)
Shared Risk Final Salary Scheme
795(1)
Carrer Average Salary Scheme
796(1)
Hybrid Schemes
796(1)
Cash Schemes
796(1)
Insured Schemes
797(1)
Personal Pensions
797(1)
Stakeholder Pensions
797(2)
Small Schemes
799(1)
Pension Scheme Administration
799(9)
Pensions Act 2004
800(1)
The Pensions Regulator
800(1)
Pension Scheme Trustees
801(1)
Sponsoring Employer
802(1)
Statutory Funding Objective
802(1)
Financial Reporting
803(2)
Audit
805(2)
Taxation
807(1)
Accounting for Pensions and Other Retirement Benefits
808(14)
FRS 17 Retirement Benefits
808(1)
Accounting for a Defined Contribution Scheme
809(1)
Difficulties with Defined Benefit Schemes
809(1)
Acturial Valuations
810(1)
Valuation Methods
810(1)
Measurement of Scheme Assets and Liabilities
811(1)
Actuarial Assumptions
811(1)
Discounting of Scheme Liabilities
812(1)
Frequency of Valuations
812(1)
Balance Sheet Recognition of Surplus or Deficit
812(1)
Balance Sheet Presentation
813(1)
Performance Statements
813(1)
Disclosure
814(1)
ASB Reporting Statement `Retirement Benefits: Disclosures'
815(1)
Entities with More Than One Defined Benefit Scheme
816(1)
Multi-employer Schemes
817(1)
FRRP Reviews of Pensions Reporting
818(2)
ASB Pensions Research Project
820(2)
Appendix 1
822(1)
Useful Websites on Pensions Issues
822(1)
Property
823(12)
Freehold Property
823(1)
Benefits of Freehold Property
823(1)
Sale and Leaseback Transactions
824(1)
Leasehold Property
824(4)
Benefits of Leasehold Property
825(1)
Principal Elements of a Lease Agreement
825(1)
Lease Incentives
826(1)
Renewal of Lease Agreements
826(1)
Accounting Issues
827(1)
Security
828(6)
Extent of Security arrangements
829(1)
Physical Security of Premises
830(1)
Use of Alarm Systems
831(1)
Electronic Surveillance Systems
831(1)
Company Procedures and Policies
832(1)
Protection Against Fire and Arson
832(1)
Protection Against Adverse Weather
833(1)
Appendix 1
834(1)
Useful Websites on Property Issues
834(1)
Remuneration
835(38)
Remuneration Planning
835(2)
Need for Remuneration Planning
835(1)
Communication with Employees
836(1)
One-off Payments
836(1)
Wider Issues
836(1)
Low-cost Benefits
837(1)
Flexible Benefit Schemes
837(2)
Benefits of a Flexible Benefit Scheme
837(1)
Practical Application
838(1)
Retirement Benefits
839(1)
Bonus and Other Incentive Schemes
839(3)
Enhancing Company Performance
840(1)
Discretionary Bonus Schemes
840(1)
Defined Bonus Schemes
840(1)
Incentive Schemes
841(1)
Financial Implications
841(1)
Pensions Implications
842(1)
Listed Companies
842(1)
Share-based Remuneration
842(4)
Attraction of Share-based Remuneration
843(1)
Approved Schemes
843(1)
National Insurance Implications for Unapproved Schemes
843(1)
Accounting Implications
844(1)
Treasury Shares
845(1)
Company Cars
846(2)
Advantages of Flexibility
846(1)
Tax System for Company Cars
846(1)
Fuel Scale Charge
847(1)
Directors' Remuneration: All Companies
848(6)
Disclosure under the Company Law
848(1)
Basic Disclosure for all Companies
849(1)
Small Companies
850(1)
Quoted and AIM Companies
850(1)
Avoiding Duplication
850(1)
Bonus Payments
851(1)
Benefits in Kind
851(1)
Long-term Incentive Schemes
852(1)
Pension Arrangements
852(1)
Payments to and from Other Parties
852(1)
Particular Problems in Groups of Companies
853(1)
Directors' Remuneration: Quoted Companies
854(7)
Additional Disclosures for Quoted Companies
854(1)
Directors' Remuneration Report
855(1)
Shareholder Approval
855(1)
Contents of the Remuneration Report
855(4)
Directors' Pension Entitlements
859(1)
Impact of Company's or Group's General Remuneration Pattern
860(1)
Disclosure under FSA Listing Rules
861(1)
Summary Financial Statements
861(1)
Directors' Remuneration: Unquoted Companies
861(4)
Additional Disclosures for Unquoted Companies
862(1)
Highest Paid Director
862(1)
Compensation for Loss of Office
863(1)
Excess Retirement Benefits
863(1)
Payments to Third Parties
863(2)
Appendix 1
865(1)
Useful Websites on Remuneration Issues
865(1)
Appendix 2
866(7)
Directors' Remuneration Report Checklist
866(7)
Sources of Finance
873(18)
The Search for Finance
873(2)
Planning the Search
873(1)
Demonstrating Credit-worthiness
874(1)
Carrying Out the Search
874(1)
Borrowing
875(3)
Advantages and Disadvantages
875(1)
Bank Loan
876(1)
Commercial Mortagage Loan
876(1)
Build and Finance Arrangement
877(1)
Small Firms Loan Guarantee Scheme
877(1)
Factoring/Invoice Discounting
877(1)
Leasing and Similar Arrangements
878(3)
Decision to Use Asset-based Finance
878(1)
Hire Purchase
878(1)
Leasing
879(1)
Manufacturer/Dealer Leases
880(1)
Sale and Leaseback Arrangement
880(1)
Equity
881(4)
Options for Raising Capital from Equity
881(1)
Business Angels
882(1)
Venture Capital
882(2)
Flotation
884(1)
Government Initiatives
884(1)
Grants and Other Government-backed Funding
885(4)
Advantages and Disadvantages
885(1)
Applying for Grants
886(1)
EU Structural Funds
886(2)
Technology
888(1)
Grant for Business Investment
888(1)
Appendix 1
889(2)
Useful Websites on Sources of Finance
889(2)
Strategic Planning
891(14)
The Need for Strategic Management
891(2)
Building for the Future
891(1)
Market and Financial Issues
892(1)
Strategic Management Workshops
892(1)
Preparing a Detailed Strategic Plan
893(5)
Opportunity for Assessment
894(1)
Preparation of a Vision Statement
894(1)
Assessing Current Performance
895(1)
The Quantum Leap
896(1)
Strategic Options
896(1)
Organisational Structure
897(1)
Staffing Issues
897(1)
New Initiatives
898(1)
Preparing a Business Plan
898(6)
Use of Business Plans
898(1)
Contents of a Business Plan
899(1)
Executive Summary
899(1)
History of the Business
900(1)
Main Products or Services
900(1)
Customer Base and Market Analysis
900(1)
Operation of the Business
901(1)
Organisational Structure of the Business
901(1)
Management and Staff
902(1)
Ownership
902(1)
Financial Analysis
902(1)
Detailed Appendices
903(1)
Regular Monitoring and Updating
903(1)
Appendix 1
904(1)
Useful Websites on Corporate Strategy Issues
904(1)
Taxation
905(28)
Sources of Tax Law
905(2)
Principal Parliamentary Acts
905(1)
Tax Law Rewrite
906(1)
Regulations, Orders and Statutory Instruments
907(1)
Other Pronouncements
907(1)
Corporation Tax
907(4)
Charge to Corporation Tax
908(1)
Corporation Tax Accounting Periods
909(1)
Corporation Tax Self-assessment (CTSA)
909(1)
Rates of Corporation Tax
910(1)
Payment of Corporation Tax
910(1)
Advance Corporation Tax (ACT)
911(1)
Close Companies
911(3)
Background to Close Company Legislation
911(1)
Definition of a Close Company
912(1)
Control
912(1)
Benefits Provided to Participators
913(1)
Loans to Participators
913(1)
Close Investment-holding Companies (CICs)
914(1)
VAT
914(7)
Nature of VAT
915(1)
Taxable Persons and Registration for VAT
915(1)
Definition of Supply
916(1)
Time of Supply
917(1)
Categories of Supply and VAT Rates
917(1)
Partial Exemption
918(1)
Records and Returns
918(1)
VAT Inspections
919(1)
Penalties
919(1)
VAT on Property
920(1)
VAT and Electronically Delivered Services
921(1)
Deferred Tax
921(7)
Accounting for Deferred Tax
922(1)
The Nature of Deferred Tax
922(1)
Permanent Difference
923(1)
Timing Differences
923(1)
Methods of Providing for Deferred Tax
924(1)
The UK Position
924(1)
Recognition of Deferred Tax
925(1)
Measurement of Deferred Tax
926(1)
Discounting
926(1)
Presentation in Performance Statements
926(1)
Balance-sheet Presentation
927(1)
Disclosures
927(1)
Tax Avodance Schemes
928(3)
Notifiable Tax Schemes and Arrangements
928(1)
Responsibility for Disclosure
929(1)
Disclosure Requirements
929(1)
Schemes to Avoid VAT
929(2)
Appendix 1
931(2)
Useful Websites on Taxation Issues
931(2)
Treasury
933(16)
Treasury Management
933(4)
The Treasury Function
934(1)
Link with Corporate Strategy
934(1)
Link with Corporate Governance
934(1)
Establishing Treasury Policy
935(1)
Project and Investment Appraisal
935(1)
Liquidity Management
936(1)
Investment Management
936(1)
Bank Relationships
936(1)
Measuring Performance
937(1)
Association of Corporate Treasures
937(1)
Risk Management
937(3)
Need for Risk Management
938(1)
Business Risk
938(1)
Interest Rate Risk and Currency Risk
938(1)
Accounting for Hedge Transactions
939(1)
Financing Risk
939(1)
Disclosure
940(8)
Directors' Report
940(1)
Operating and Financial Review
941(1)
FRS 13 Derivative and Other Financial Instruments: Disclosures
942(1)
FRS 25 Financial Instruments: Presentation
943(1)
FRS 29 Financial Instruments: Disclosures
944(3)
Corporate Governance
947(1)
Appendix 1
948(1)
Useful Websites on Treasury Issues
948(1)
Table of Cases 949(4)
Table of Statutory Instruments 953(10)
Table of Legislation 963(24)
Index 987
A highly experienced business advisor and author
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