Accounting Principles for Non-Executive Directors (Adobe Reader) ebook download Peter / Buckley, Elizabeth Holgate

Accounting Principles for Non-Executive Directors

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 companyís annual report and accounts. However, very few are trained accountants. This volume explains the key elements of a listed companyÇ'Ùs 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.

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Title of ebook: Accounting Principles for Non-Executive Directors
ISBN: 9780511512476
parent-ISBN: 9780521509787
Publisher: Cambridge University Press
Internet download file size: 1411 kb
Pages: 276
Published: 03-2009
Released online for download: 03-05-2009
Author of eBook: Holgate,Peter
Author of eBook: Buckley,Elizabeth

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