Financial Accounting for Decision Makers

522
return on ordinary shareholders’ funds (ROSF)
276–7, 298, 299, 335, 336, 
522
returns, risks and 26–7
revenue 74, 
522
early recognition 190
measurement 83
misstating 189–91
recognition 81–4
cash receipts 82
over time 83–4
sales 
see
sales
segmental disclosure 410–11
revenue reserves 127–8, 130, 142–5, 
522
reviews
contingent assets 245
provisions 241
rights issues 137–40, 142, 
522
Rio Tinto 193
risks 270
loans 136
management 464, 467
committees 450, 
522
returns and 26–7
UK Corporate Governance Code 448
ROCE 
see
return on capital employed
Rolls-Royce 136, 462
ROSF 
see
return on ordinary shareholders’ funds
round tripping 190
Royal Bank of Scotland 27
Royal Dutch Shell 218, 224, 225
rules
accounting 
see
accounting
creative accounting and 189–96
segmental financial reporting 409–10
Ryanair plc 132, 223, 256, 282–3, 326–7, 484
safety margins 145
Sainsbury plc 122, 278, 294, 329
sales
bookkeeping entries 499–500, 503, 506–7
commission 84–5, 86
cost of 
see
cost of sales
of goods 82
ledgers 509
revenue 77, 333
to capital employed 287, 288, 
522
per employee 288–9, 
522
inflation and 336
Sarbanes–Oxley Act, USA 465
scandals 190, 195, 462, 465
scrip issues 
see
bonus shares
seasoned equity offerings (SEOs) 141
SEC (Securities and Exchange Commission), USA 
416, 465
secured loans 135–6
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