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Accounting Principles for Non-Executive Directors

$151.00 USD

Part of Law Practitioner Series

  • Date Published: May 2009
  • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • format: Adobe eBook Reader
  • isbn: 9780511512476

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About the Authors
  • 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.

    • Explains fundamental concepts, such as the difference between profit and cash flow, and then builds on this to explain some of the key issues for listed companies, such as share-based payment and earnings per share
    • Explains issues clearly and with a non-accountant reader in mind, thus equipping non-executive directors with a degree of technical understanding of a subject for which they have legal responsibilities
    • Suggests questions which non-executive directors might ask at meetings of the board and audit committee, thus improving a reader's potential contribution to such meetings
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    Product details

    • Date Published: May 2009
    • format: Adobe eBook Reader
    • isbn: 9780511512476
    • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • Table of Contents

    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.

  • Authors

    Peter Holgate
    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
    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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