Financial Accounting for Decision Makers

516
culture, corporate 449, 
516
current assets 47–8, 51–2, 291, 292, 
516
current cost accounting (CCA) 434–7, 
516
current liabilities 49, 50, 147, 291, 292, 508, 
516
current purchasing power (CPP) 433–4, 435–7, 
516
current ratio 291–2, 323, 329, 330, 331, 332–3, 
516
current value accounting 54–5
customer lists 249
customers 2, 3, 23
Daily Mail and General Trust 64
Daimler 280
debentures 
see
loan notes
debits, bookkeeping 496–509, 
516
debtors 
see
trade receivables
debts
bad 104–8, 
515
capacity 275
doubtful 105–8
limited companies 119–20
total 330
decision-making 408
information 5–6
Deloitte 462, 463
depreciation 60, 175–6, 214, 216, 336, 
516
bookkeeping entries 505, 506, 508
calculation of 89–98
groups 384, 385
internally-generated intangible assets 250
judgement and 97–8
leased assets 254
methods 91–6
over-depreciation 98
reducing-balance method 92–5, 
521
segmental disclosure 410–11
straight-line method 91–2, 93–5, 
523
under-depreciation 98
value added statements 421
Deutsche Telekom 224–5
development phase 246–8
direct method, statements of cash flows 213, 
516
directors 
516
accountability 161, 444
appointments 480
auditors and 173
control of access to financial statements 408
duty to account 161
election of 126
fees 457
interests 126
nomination 450, 455
performance targets 475–9
perks 126
remuneration 126, 469–75
board control 450
chair 455
chief executive officers 471, 474
executive directors 455, 469, 470–1, 475
increases 473
non-executive directors 471, 474
performance-related 469–71, 475–9
policies 469–72
reporting 474–5
shareholder revolts 484–5
UK Corporate Governance Code 448
reports 182, 
517
roles 447–8
service contracts 472
shareholders and 126, 161, 444–5, 447,
455, 480
stewardship 161
tenure 472
see also
boards of directors; chair; executive 
directors; non-executive directors
directors’ remuneration report, summary 414
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INDEX
disclosures 193–4, 407–8, 444
contingent assets 245
contingent liabilities 243, 245
intangible assets 250
interim financial 418–19
internally-generated intangible assets 250
leases 254–5
provisions 241
segmental 410–11
discount rates 267
discrete method of measurement of interim profits 
417–18,