Financial Accounting for Decision Makers

518
tests 64, 96
in and out trading 190
inadequate disclosures 193–4
incentives, directors 475–9
income statements 15, 16, 34, 
519
associate companies 392–3
cost of sales 78–9
examples 35, 36, 37
expenses classification 79–80
function 36, 37
groups 388–90, 392–3, 
518
layouts 76–8, 81, 148
leased assets 255
limited companies 145–6, 147
preparing 505–8
provisions 241
purpose 74–5
research and development expenditure charged 
to 247, 248, 250
revenue recognition 81–4
roles 75–7
segmental reporting 411
statements of cash flow and 39, 203, 204, 208
statements of financial position and 38, 75–6, 
208
summary 414, 416
uses and usefulness 108
see also
statements of comprehensive income
income tax 410
incorporation, documents of 21
independent non-executive directors 446, 455, 
456–7
UK Corporate Governance Code 447
index trackers 483
indirect method, cash flows 213–19, 
519
individual identity of companies 350, 356
inflation 428
accounting and reporting 428–37
assets, reporting 431
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INDEX 
587
business operations, maintaining 434–5
effects of, reporting 432
equity, maintaining 429–31, 432–7
financial position and 429
financial ratios and 336
monetary items 432
owners’ investment, maintaining 433–4
profit measurement and 428–9
inflows of cash 203
information
accounting 
see
accounting
analysis 12
disclosures 
see
disclosures
identification 12
inside 445
quality 14, 15
range 14, 15
recording 12, 495–509
reporting 
see
reporting
systems 11–13, 
514
initial public offerings (IPOs) 141
inside information 445
Institutional Shareholder Services 484
institutional shareholders 481–9
intangible assets 41, 58, 59, 60, 89, 246–50,