Financial Accounting for Decision Makers

522
understated 477
see also
share capital
capital market efficiency 124–6
capital reserves 130–2, 142–5, 
515
capitalisation 247, 
515
borrowing costs 256–8
of expenses 191–2
interest 256–8
research and development expenditure 247, 248, 
249
Carillion 463, 472
Carlton 119
carrying amounts 60, 92, 93, 381–8, 
515
leased assets 254, 255
cash 49
bookkeeping entries 497–501
as current asset 47, 48
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INDEX
cash (
continued
)
decrease 210–11
definition 206–7
expenses more than 84–6
importance 36, 204–6
increase 210–11
operating cash cycle (OCC) 295–7
reduction in balance 275
revenue recognition 82
cash books 509
cash equivalents 206–7, 210–11
cash flows
finance leasing 251, 252
financial failure predictions 330
financing activities 209, 210
leases 255
reconciliation of liabilities from 222
inflows 203
investing activities 209–10
measuring 202–37
normal direction 211–13
operating activities 208–9, 213–19
leases 255
outflows 203
reporting 202–37
statements 
see
statements of cash flows
cash generated from operations (CGO)
to maturing obligations ratios 293–5, 
515
per ordinary share 318, 
515
CCA (current cost accounting) 434–7, 
516
Central Bank of Iran 194
CEOs 
see
chief executive officers
CGO 
see
cash generated from operations
chair 445, 446, 456, 
515
chief executive officers and, separation of roles 
451–3
chief executive officers becoming 453–4
fees 457
leadership and management roles 451
remuneration 455
UK Corporate Governance Code 447, 448
change, standards inhibiting 167
channel stuffing 190
charities 29
chief executive officers (CEOs) 449, 
515
audit committee communication with 467
becoming chairmen 453–4
chair and, separation of roles 451–3
remuneration 471, 474
churches 29
claims 38, 
515
assets and relationship between 41–5
bookkeeping entries 496
classification of 49–50
inter-company 380–1
owners’ 50, 126–7, 208
statements of financial position 41–5, 49–50
clubs 29
Cobham 140
common-size financial statements 325–9
community representatives 2, 3
Companies Acts 408
Companies House 
see
Registrar of Companies
company law 165
company objectives 480
company purpose 447
company success and evaluation 447–8
comparability, accounting information 8, 11, 171, 
515
competitors 2, 3
completeness, accounting information 11
complexity of standards 168–9
compliance mentality 468
compound interest 265
comprehensive income, statements of 
see
statements of comprehensive income
computers 48, 49, 495
conceptual framework 
515
IASB 171–2
need for 169–70
confirmatory value, accounting information 11
conflicts
of interest 4, 444
non-executive directors’ roles 455–6
conformity, false, standards imposing 167–8
consensus seeking under standards 168
consistency convention 103–4, 181,