Financial Accounting for Decision Makers
ITV 320 ITV Digital 119 John Menzies plc 24 Johnson, Luke 204–5 key performance indicators (KPIs) 324, 519
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ITV 320 ITV Digital 119 John Menzies plc 24 Johnson, Luke 204–5 key performance indicators (KPIs) 324, 519 Kids Company 29 KPMG 459, 462, 463 land 61 last in, first out (LIFO) 99, 100, 101, 102–3, 104, 519 leases 250–6 accounting 254–5 finance leases 250, 251–2, 255, 518 benefits 251–2 recognition 253 in UK 252 IFRS 16: 253 income statement 255 liability, calculation 253–4 operating leases 250, 251, 255, 520 payments 254, 267 Z06 Atrill's Financial Accounting For Decis 51257.indd 587 18/03/2019 11:03 588 INDEX leases ( continued ) period 254 presentation and disclosure 254–5 statement of cash flows 255 statement of financial position 255 ledgers 509, 519 lenders 2, 3, 4, 135–6, 270–1 liabilities bookkeeping entries 496, 498–508 classification 49–50 contingent 239, 242–4, 516 current see current liabilities definition 239, 519 long-term 50, 300 non-current see non-current liabilities recognition and reporting 238–67 statements of financial position 41–5 licences 58 LIFO (last in, first out) 99, 100, 101, 102–3, 104, 519 limited companies 116, 519 accounting rules 160–201 audits and auditors see auditors; audits balance sheets see statements of financial position capital market efficiency 124–6 creation 117 directors see boards of directors; directors features 117–20 financial statements see financial statements financing 126–8 groups of companies see groups income statements see income statements incorporation documents 21 legal nature 117 legal safeguards 120 limited liability 117, 118–20 listing 123–4 management 126 nature 21–2, 117 obligations 21 ownership 117 partnerships contrasted 118–19 perpetual life 117–18 public and private, comparison between 120–2 share capital see share capital sole proprietorships contrasted 118–19 statements of financial position 144, 145, 146, 147–8 taxation 122–3, 147 withdrawing equity 142–5 limited liability 21, 117, 118–20, 350, 356, 407, 519 limited liability companies see limited companies Limited Liability Partnerships (LLP) 22 liquidation overtrading 323 ratios 270, 291–5, 337 voluntary 118 listing of limited companies 123–4 Lloyds Banking Group 242 LLP (Limited Liability Partnerships) 22 loan notes 135, 519 loan stock see loan notes loans long-term 135–6, 270–1 secured 135–6 short-term 271 unsecured 136 see also borrowings local authorities 29 London Stock Exchange 123, 124, 165, 416, 445, 448–9, 519 long-term capital 277, 289–90 long-term contracts 83–4 long-term finance 135–6, 270–1 long-term liabilities 50, 300 losses 145 on disposal of non-current assets 98, 145 impairment 63, 519 unrealised 177–8 Ltd 120 machinery 40, 41 see also property, plant and equipment Main, B. 473 management accounting 13–15, 519 management approach to financial reporting 409–10 management commentary 174, 181 managers 2, 3, 4, 22 see also chief executive officers; directors managing limited companies 126 Manchester United Football Club 59 margins of safety 145 market economies 23 market forces 408 market model 408 market value per share 318 Marks and Spencer 320, 321 massaging expenses 191–2 mastheads 249 matching convention 84–7, 104, Yüklə 6,24 Mb. Dostları ilə paylaş:
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