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
Summary
"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
