國立虎尾科技大學 |

Accounting principles for non-executive directors /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting principles for non-executive directors // Peter Holgate and Elizabeth Buckley.
作者:	Holgate, Peter,
其他作者:	Buckley, Elizabeth,
面頁冊數:	1 online resource (xx, 254 pages) :digital, PDF file(s). :
附註:	Title from publisher's bibliographic system (viewed on 05 Oct 2015).
標題:	Accounting - Law and legislation - Great Britain. -
電子資源:	https://doi.org/10.1017/CBO9780511575631
ISBN:	9780511575631 (ebook)

Accounting principles for non-executive directors /
Holgate, Peter,1953-

Accounting principles for non-executive directors /Peter Holgate and Elizabeth Buckley. - 1 online resource (xx, 254 pages) :digital, PDF file(s). - Law practitioner series. - Law practitioner series..

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

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.

ISBN: 9780511575631 (ebook)Subjects--Topical Terms:

800281
Accounting
--Law and legislation--Great Britain.

LC Class. No.: HF5616.G7 / H652 2009

Dewey Class. No.: 657.02/1841

Accounting principles for non-executive directors /
LDR:02055nam a2200301 i 4500 001 1126771
003 UkCbUP
005 20160208132712.0
006 m|||||o||d||||||||
007 cr||||||||||||
008 240926s2009||||enk o ||1 0|eng|d
020 $a 9780511575631 (ebook)
020 $z 9780521509787 (hardback)
035 $a CR9780511575631
040 $a UkCbUP $b eng $e rda $c UkCbUP
043 $a e-uk---
050 0 0 $a HF5616.G7 $b H652 2009
082 0 0 $a 657.02/1841 $2 22
100 1 $a Holgate, Peter, $d 1953- $3 559778
245 1 0 $a Accounting principles for non-executive directors / $c Peter Holgate and Elizabeth Buckley.
264 1 $a Cambridge : $b Cambridge University Press, $c 2009.
300 $a 1 online resource (xx, 254 pages) : $b digital, PDF file(s).
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
490 1 $a Law practitioner series
500 $a Title from publisher's bibliographic system (viewed on 05 Oct 2015).
520 $a 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.
650 0 $a Accounting $x Law and legislation $z Great Britain. $3 800281
650 0 $a Accounting $x Standards $z Great Britain. $3 559780
650 0 $a Accounting $z Great Britain. $3 559779
700 1 $a Buckley, Elizabeth, $e author. $3 1445784
776 0 8 $i Print version: $z 9780521509787
830 0 $a Law practitioner series. $3 1375524
856 4 0 $u https://doi.org/10.1017/CBO9780511575631