Financial Accounting for Decision Makers

514
Altman, E.I. 333, 334–5
amortisation 60, 89, 250, 384, 385, 
514
analysis of financial statements 
see
financial ratios
annual reports 21, 45
framework 173–4
arm’s-length transactions 58, 59
Arsenal 74
articles of association 129
artificial trading 190
Asda 122
Asos plc 150, 413
assets 38, 
514
bookkeeping entries 496, 498–508
characteristics 38–40
claims and 41–5
classification 47–9
contingent 239, 245–6, 
515
cost of 89–90
current 
see
current assets
depreciation 
see
depreciation
economic lives 90–1
fair values 368, 381–8
fixed 
see
non-current assets
inflation, reporting 431
intangible 
see
goodwill; intangible assets
inter-company 380–1
leased 
see
leases
liabilities and 41–5
misstating 193
non-current 
see
non-current assets
recognition and reporting 238–67
segmental reporting 412
statements of financial position 38–41, 42–5
tangible 
see
tangible assets
total 330, 333
turnover ratios 
see
sales: revenue: to capital 
employed
underlying net asset values on consolidation 
367–75
useful lives 90–1
valuation 60–5
values 367–75
associate companies 391–4, 
514
Associated British Foods plc 349, 394
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INDEX 
581
associations 29
AstraZeneca plc 249
audit committees 450, 455, 465–9, 
514
problems with 468–9
review process 467–8
role 466–7
auditors 173, 465, 
514
big four 462–3
independence 461–4
non-audit services 461–2, 467–8
audits 21, 147, 458–69
quality 461–4
summary financial statements 414
UK Corporate Governance Code 448
Autonomy 190–1
AVCO 
see
weighted average cost
average inventories turnover period 284, 323,