000			01331nam a2200217Ia 4500
999			_c40169 _d40169
003			OSt
005			20210217115737.0
008			160316s2009 xxu||||| |||| 00| 0 eng d
020			_a9780521509787
040			_cn
082			_a657.020000 _bHOL
100			_aHolgate Peter
245			_aAccounting principles for non-executive directors
260			_aCambridge _bCambridge University Press _c2009
300			_a255p _cxi
365			_b Rs. 11,374
505			_aContents: 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
650			_a1. Accounting - U k 2. Accounting - Standards - Law & Legilsation
700			_aBuckley Elizabeth _a
942			_2ddc _cBK