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Informationen zum Autor 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. Klappentext A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts. Zusammenfassung Good quality non-executive directors are essential to good corporate governance. Together with their fellow board members they are responsible for the company's annual report and accounts! yet many are not accountants. This volume explains to them the key elements of a listed company's annual report and accounts. Inhaltsverzeichnis 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; 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.
