Financial Accounting for Decision Makers

521
prices 124–6
ex-rights price 138
private placings 137, 141–2, 
521
public issues 137, 140–1, 142, 
521
repurchase 142
restricted 470, 
522
rights issues 137–40, 142, 
522
seasoned equity offerings (SEOs) 141
splitting 129–30, 132, 
522
in subsidiary companies 359–80
total shareholder return (TSR) 475–6
trading since acquisition 375–80
underlying net asset values 367–75
short-term lenders 271
short-termism 24–5
interim financial statements 419–20
shareholder activism 487–8
SIG 463
significant influence 391
Smith, Terry 316–17, 488
social media 19
software 48
sole proprietorships 19–20, 118–19, 126, 144, 272, 
522
special purpose entities (SPEs) 192–3
splitting shares 129–30, 132, 
522
spreadsheets 12–13
Standard Chartered 194
statements of cash flows 15, 16, 34, 180, 
522
deducing other areas of 219–21
direct method 213, 
516
examples 34–5, 36, 37, 220
features 206
function 36, 37
groups 390–1, 
518
IAS 7: 180, 206, 210, 222, 225
income statements and 203
indirect method 213–19, 
519
layout 208–11
leases 255
preparing 213–21
reconciliation of liabilities from financing activities 
222
relationship with other primary financial 
statements 38, 208
uses 222–25
statements of changes in equity 179–80, 
522
statements of comprehensive income 
522
groups 390
presentation of 176–9
statements of financial position 15–16, 34, 37, 
522
accounting conventions and 53–7
accounting equation 
see
accounting equation
assets 38–41, 42–5
associate companies 393
claims 41–5, 49–50
examples 35, 36, 37, 42–4, 45–6, 62
function 36, 37
groups 
see
groups
income statements and 38, 75–6, 208
layouts 50–2, 53
leases 255
limited companies 144, 145, 146, 147–8
parent companies 360–3
preparing 505, 506, 508
presentation of 176
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INDEX 
593
provisions 241
purpose 36, 38–45
ratios relating to 337
reporting interval 45
reserves 147–8
statements of cash flows and 38, 208
summary 414, 415
time and 52–3
trading operations, effect on 45–7
user needs 65–6
Stern Stewart 476, 477, 478
stewardship 161, 486–7
stewardship accounting 407
stock, trading 
see
inventories
Stock Exchanges 5, 123–4, 135, 416,