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Financial Accounting for Decision Makers
INDEX
Securities and Exchange Commission (SEC), USA
416, 465
segmental financial reporting 409–13,
522financial-accounting-for-decision-makers-ninthnbsped-9781292251356-1292251352 compress592
INDEX
Securities and Exchange Commission (SEC), USA
416, 465
segmental financial reporting 409–13,
522
self-employed
see
sole proprietorships
SEOs (seasoned equity offerings) 141
service, accounting as 6–8
service contracts, directors 472
Severn River Crossing plc 257
Severn Trent plc 326–7
share capital 128–30
allotted
see
issued
below
called-up 135,
515
consolidation 377–80
issued 134,
519
paid-up 135,
520
raising 137–42
ROCE 277
withdrawing 142–5
share premium accounts 132,
522
shareholders 117–19, 407
activism 481–9
auditors and, relationship 173
auditors’ reports to 458–9
directors and 126, 161, 444–5, 447, 455, 480
financial institutions 481–9
interests 126
non-audit services provided by auditors 461
non-executive directors’ relationships with 455,
456
restriction on withdrawing equity 142–5
revolts 484–5
summary financial statements 413–15
target companies 353
total shareholder return (TSR) 475–6,
523
shares 5, 117,
522
bonus 132–4, 137,
515
cash generated from operations (CGO) per share
318, 319,
515
consolidating 129,
515
dividend per share 315
earnings per share
see
earnings: per share
fully paid 135,
518
initial public offerings (IPOs) 141
nominal values 127, 129–30,
520
offers for sale 137, 140–1,
520
ordinary
see
ordinary shares
ownership transfers 123
performance share plans 470,
521
placings 137, 141–2,
521
preference 128–9,
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