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BIALL Supplier of the year 2014
Wildy & Sons Ltd, winner of the 2014 ‘BIALL Supplier of the Year Award’.

Accounting Principles for Non-Executive Directors

Subjects:
Company Law, Accounting
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.

ISBN13: 9780521509787
ISBN: 0521509785
Published: February 2009
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £106.00



Low stock.

Also available as
eBook PDF 9780511512476
£110.40
inc. £18.40 VAT.

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



Series: Cambridge Law Practitioner

Cover of Capital Markets Law and Compliance: The Implications of MiFID Capital Markets Law and Compliance: The Implications of MiFID ISBN 9781107404663
published July 2012
Cambridge University Press
£42.00 
Cover of Electronic Signatures in Law (eBook) Electronic Signatures in Law 3rd ed (eBook) ISBN 9781139211437
published January 2012
Cambridge University Press
£111.00 
(PDF)
Cover of Electronic Signatures in Law Electronic Signatures in Law 3rd ed ISBN 9781107012295
published January 2012
Cambridge University Press
£130.00 
Cover of Cross-Border Mergers in Europe: Volume 2 Cross-Border Mergers in Europe: Volume 2 ISBN 9780521487603
published September 2011
Cambridge University Press
£100.00 
Cover of Cross-Border Mergers in Europe: Volume 2 (eBook) Cross-Border Mergers in Europe: Volume 2 (eBook) ISBN 9781139118835
published September 2011
Cambridge University Press
£82.00 
(PDF)
Cover of Cross-Border Mergers in Europe: 2 Volume Hardback Set Cross-Border Mergers in Europe: 2 Volume Hardback Set ISBN 9780521191661
published September 2011
Cambridge University Press
£187.00 
Cover of Good Governance for Pension Schemes Good Governance for Pension Schemes ISBN 9780521761611
published July 2011
Cambridge University Press
£103.00 
Cover of Good Governance for Pension Schemes (eBook) Good Governance for Pension Schemes (eBook) ISBN 9781139098083
published July 2011
Cambridge University Press
£84.00 
(PDF)
Cover of Settlement of Investor-State Disputes under the Energy Charter Treaty Settlement of Investor-State Disputes under the Energy Charter Treaty ISBN 9780521899383
published April 2011
Cambridge University Press
£82.00 
Cover of Cross-Border Mergers in Europe: Volume 1 Cross-Border Mergers in Europe: Volume 1 ISBN 9780521483278
published March 2010
Cambridge University Press
£100.00 
Cover of Cross-Border Mergers in Europe: Volume 1 (eBook) Cross-Border Mergers in Europe: Volume 1 (eBook) ISBN 9780511686047
published March 2010
Cambridge University Press
£82.00 
(PDF)
Cover of A Practical Guide to Private Equity Transactions A Practical Guide to Private Equity Transactions ISBN 9780521193115
published February 2010
Cambridge University Press
£103.00 
Cover of A Practical Guide to Private Equity Transactions (eBook) A Practical Guide to Private Equity Transactions (eBook) ISBN 9780511685934
published February 2010
Cambridge University Press
£87.00 
(PDF)
Cover of Prospectus for the Public Offering of Securities in Europe Set: European and National Legislation in the Member States of the European Economic Area Prospectus for the Public Offering of Securities in Europe Set: European and National Legislation in the Member States of the European Economic Area ISBN 9780521767996
published May 2009
Cambridge University Press
£187.00 
Cover of Prospectus for the Public Offering of Securities in Europe: Volume 2 Prospectus for the Public Offering of Securities in Europe: Volume 2 ISBN 9780521880718
published May 2009
Cambridge University Press
£102.00 
Cover of Prospectus for the Public Offering of Securities in Europe: Volume 2 (eBook) Prospectus for the Public Offering of Securities in Europe: Volume 2 (eBook) ISBN 9780511536991
published May 2009
Cambridge University Press
£84.00 
(PDF)
Cover of Accounting Principles for Non-Executive Directors (eBook) Accounting Principles for Non-Executive Directors (eBook) ISBN 9780511512476
published February 2009
Cambridge University Press
£92.00 
(PDF)
Cover of The Law of Charitable Status: Maintenance and Removal The Law of Charitable Status: Maintenance and Removal ISBN 9780521516037
published November 2008
Cambridge University Press
£93.00 
Cover of The Law of Charitable Status: Maintenance and Removal (eBook) The Law of Charitable Status: Maintenance and Removal (eBook) ISBN 9780511460258
published November 2008
Cambridge University Press
£86.00 
(PDF)
Cover of Bundled Set: The European Company: Volumes 1 and 2 Bundled Set: The European Company: Volumes 1 and 2 ISBN 9780521897617
published June 2008
Cambridge University Press
£187.00 
Cover of Prospectus for the Public Offering of Securities in Europe: Volume 1 Prospectus for the Public Offering of Securities in Europe: Volume 1 ISBN 9780521880701
published April 2008
Cambridge University Press
£102.00 
Cover of Prospectus for the Public Offering of Securities in Europe: Volume 1 (eBook) Prospectus for the Public Offering of Securities in Europe: Volume 1 (eBook) ISBN 9780511401404
published April 2008
Cambridge University Press
£84.00 
(PDF)
Cover of The European Company: Volume II The European Company: Volume II ISBN 9780521860000
published March 2008
Cambridge University Press
£100.00 
Cover of The European Company: Volume II (eBook) The European Company: Volume II (eBook) ISBN 9780511380136
published March 2008
Cambridge University Press
£83.00 
(PDF)
Cover of Capital Markets Law and Compliance: The Implications of MiFID (eBook) Capital Markets Law and Compliance: The Implications of MiFID (eBook) ISBN 9780511373329
published November 2007
Cambridge University Press
£35.00 
(PDF)
Cover of Capital Markets Law and Compliance: The Implications of MiFID Capital Markets Law and Compliance: The Implications of MiFID ISBN 9780521889360
published November 2007
Cambridge University Press
£113.00 
Cover of The European Company: Volume 1 The European Company: Volume 1 ISBN 9780521859745
published June 2006
Cambridge University Press
£104.00 
Cover of Stamp Duty Land Tax Stamp Duty Land Tax 2nd ed ISBN 9780521606325
published February 2006
Cambridge University Press
£118.00 
Cover of Accounting Principles for Lawyers Accounting Principles for Lawyers ISBN 9780521607223
published February 2006
Cambridge University Press
£99.00 
Publication abandoned Stamp Duty Land Tax 3rd ed ISBN 9780521518659 by Cambridge University Press Publication Abandoned 

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Vol 19 No 9 Sept/Oct 2014
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Cover: Who knows why?
Blog by ‘Wildy' (p.1)
New Titles published in September (pp.3-26)
eBook Update (pp.28-29)
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Book of the Month

Cover of Paget's Law of Banking

Paget's Law of Banking

Edited by: Ali Malek, John Odgers, Pagets
ISBN13: 9781405763424
Published: September 2014
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: £475.00


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