Download E-books Accounting Principles for Non-Executive Directors (Law Practitioner Series) PDF

By Peter Holgate

High quality non-executive administrators are necessary to strong company governance. they carry a wealth of expertise to the boardroom, and including their fellow board individuals they're answerable for the company's annual record and money owed. despite the fact that, only a few are proficient accountants. This quantity explains the major parts of a indexed company's annual file and bills. half I explains the variation among revenue and money flows, the accounting occupation, the overseas harmonisation of accounting principles, the origins of the principles governing the training of debts, the rules of economic reporting and the overarching ideas at the back of accounting principles. half II discusses concerns appropriate to indexed businesses: mergers and acquisitions; profits in line with percentage; realised and distributable gains; monetary tools; and different key subject matters. An appendix units out 50 questions, associated with the chapters, which non-executive administrators could prefer to ask at conferences of the board and audit committee.

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