Download e-book for kindle: Accounting Principles for Non-Executive Directors (Law by Peter Holgate

By Peter Holgate

ISBN-10: 0511517785

ISBN-13: 9780511517785

ISBN-10: 0521509785

ISBN-13: 9780521509787

High quality non-executive administrators are necessary to stable company governance. they carry a wealth of expertise to the boardroom, and including their fellow board contributors they're answerable for the company's annual record and money owed. besides the fact that, only a few are knowledgeable accountants. This quantity explains the most important parts of a indexed company's annual document and money owed. half I explains the adaptation among revenue and funds flows, the accounting career, the foreign harmonisation of accounting ideas, the origins of the principles governing the practise of bills, the legislation of economic reporting and the overarching ideas in the back of accounting ideas. half II discusses concerns appropriate to indexed businesses: mergers and acquisitions; profits according to percentage; realised and distributable gains; monetary tools; and different key themes. An appendix units out 50 questions, associated with the chapters, which non-executive administrators may well wish to ask at conferences of the board and audit committee.

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Extra resources for Accounting Principles for Non-Executive Directors (Law Practitioner Series)

Example text

All of these bodies were newly created in 1990; the ASB took over the work of the ASC, but the other three bodies were completely new. In 2004, the FRC took over responsibility for the Auditing Practices Board and various other bodies concerned with the supervision of the accountancy profession. Subsequently, the FRC took on responsibility for actuarial regulation. The new structure that covers this wider range of activities is discussed in chapter 4. A number of features distinguished the ASB from its predecessor, the ASC.

G. UK GAAP, US GAAP, French GAAP and so on. In addition, there are international financial reporting standards (IFRSs), also sometimes called international GAAP. These aspects are discussed in chapter 2. Although it has no precise meaning, UK GAAP is generally taken to refer to: r parts of company law, namely, the Companies Act 2006 and the various statutory instruments made under it, primarily SI 2008/410; 12 Introduction r accounting standards (Statements of Standard Accounting Practice (SSAPs) and Financial Reporting Standards (FRSs)); r abstracts from the Urgent Issues Task Force (UITF); r for listed companies, the Listing Rules and the Disclosure and Transparency Rules; and r reporting statements issued by the ASB.

In the UK, the Department for Business Enterprise & Regulatory Reform (BERR), formerly the DTI, decided to make the move to IFRS optional for these other entities, which includes the single-entity accounts of the top-listed company in a group (see the next section). Companies traded on the Alternative Investment Market (AIM) are not required by the regulation to adopt IFRS (as adopted by the EU). However, following a rule issued by the London Stock Exchange, AIM companies have had to use IFRS in their consolidated financial statements since 2007.

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Accounting Principles for Non-Executive Directors (Law Practitioner Series) by Peter Holgate


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