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This book concentrates on ensuring that the 'corporate message' is communicated to stakeholders in a way that maximises the value of the annual report and outlines how this might best be achieved. It explains the importance not only of the quantitative (accounting) information but also the qualitative content such as the chairman's statement, directors' report, operating and financial review, explanatory notes and so on. Particular recognition is given to the legal, stock exchange and professional accounting requirements as well as to the increasingly important but more discretionary areas of content such as social, environmental and ethical reporting issues. Crucially, the book discusses the importance of electronic communication now that legislation allows companies to deliver information over the internet.On a practical level, the book takes the reader through the procedures and processes in actually managing the preparation and production of the report. Both the practical and theoretical aspects of the book are placed in context by the use of relevant extracts taken from 'real-life' annual reports of major organisations. By using these authentic examples the book clearly highlights what works and what doesn't.Ensure that your company's annual reports conform to the highest standards of best practice. Don't waste the opportunity to deliver your message.
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
For a brief moment in 2019 Britain’s politics looked like it might be transformed. Just when it seemed that the divisions within and across British political parties over Brexit could not get any more intense, 7 Labour and 3 Conservative MPs broke away to form The Independent Group (TIG) – later Change UK. This is the first book to explore the meteoric lifespan of that party, within the wider context of the experiences of other small political groupings in the House of Commons. Ultimately, it shows why the party failed and disbanded after just a few months. Timely and thoroughly researched, Louise Thompson’s book takes us deep inside the struggles facing MPs who leave behind the comforts of the large political parties. Drawing on interviews with current and former politicians, it explores the practicalities of being a small party MP in the Commons. What challenges face you? Who can you turn to? And just how can you make an impact? Crisply written for the non-specialist reader, this fascinating book opens a window onto the perilous world of parliamentary politics.
This book focuses on the Macquarie Group Ltd. From its modest beginnings in Australia, Macquarie has achieved preeminence as the world's leading non-governmental operator of infrastructure assets. Its infrastructure fund model leases (or buys) staid assets ranging from toll roads to airports, piles on debt and reaps handsome rewards.
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
This publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets IFRSs 10 and 11 IFRS 13 and Current and forthcoming requirements.
UK Illustrative Financial Statements for 2013 year ends provides examples of sets of accounts for the year ended 31 December 2013. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. UK Illustrative Financial Statements for 2013 year ends comprises of: IFRS GAAP Plc - consolidated financial statements for a fictional listed group reporting under IFRS; GAAP UK Group Limited - consolidated financial statements for a fictional unlisted UK company; UK GAAP Limited - single-entry financial statements for a fictional unlisted UK company. This publication provides three example sets of financial statements for the year ended 31 December 2013. This edition includes the following updates: IFRS GAAP Plc - updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations, changes to UK Company law and reporting requirements for listed companies for financial years beginning on or after 1 January 2013. Significant changes to the financial statements include the application of IFRSs 10, 11, 12 and 13 together with IAS 19 and the IAS 1 presentation changes to Other Comprehensive Income. Significant changes to narrative reporting include: Strategic report requirements and related amendments to the Directors' report for listed companies; Disclosure and presentation requirements of the Directors' Remuneration Report; Updated UK Corporate Governance disclosures; Updated illustrative Auditor's report for listed companies. It also includes appendices providing illustrative financial statements relating to: Alternative presentation of cash flows and statement of comprehensive income; Biological assets; Oil and gas exploration assets; Current and forthcoming requirements. GAAP UK Group Limited & UK GAAP Limited - Example financial statements prepared under existing UK GAAP. Significant changes in narrative reporting include: Strategic report requirements and related amendments to the Directors' report for private companies; Updated illustrated Auditor's report for private companies. Previous ISBN: 9781780431031