Contents

pp v-ix

Acknowledgements

pp x-x

Which standards and legislation has this book been based on?

pp xi-xi

Glossary of terms

pp xii-xxi

Part I - The accounting environment

pp 1-2

1 - Introduction

pp 3-14

2 - Accounting in the UK and the effects of international harmonisation

pp 15-25

3 - The legal framework for accounting

pp 26-34

4 - The accountancy profession and the regulatory framework for accounting and auditing

pp 35-43

5 - Substance over form

pp 44-51

6 - Communicating accounting information

pp 52-59

7 - Current trends in accounting

pp 60-66

Part II - Some specifics

pp 67-68

8 - Individual entity and consolidated financial statements

pp 69-79

9 - Presentation of financial statements

pp 80-94

10 - Earnings per share

pp 95-99

11 - Mergers and acquisitions

pp 100-114

12 - Interaction of accounting with tax

pp 115-123

13 - Assets

pp 124-129

14 - Liabilities

pp 130-136

15 - Leases

pp 137-147

16 - Pensions

pp 148-155

17 - Financial instruments

pp 156-170

18 - Share-based payment

pp 171-178

19 - Realised and distributable profits

pp 179-193

20 - Disclosures in published annual reports

pp 194-216

Appendices

pp 217-218

Appendix 1 - 50 questions for non-executive directors to ask

pp 219-222

Appendix 2 - List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008

pp 223-225