Financial Accounting for Decision Makers

519
materiality 6–7, 11, 
520
convention 88, 
520
maturing obligations 50, 293–5, 323
MDA (multiple discriminate analysis) 332, 
520
measurement
assets 39
cash flows 202–37
financial performance 73–115
financial position 
see
financial position
interim profits 417–18
performance 475–9
profits, inflation and 428–9
revenue 83
Medusa Mining 134
meetings, boards of directors 480
Z06 Atrill's Financial Accounting For Decis 51257.indd 588
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INDEX 
589
members of limited companies 117
see also
shareholders
memoranda of association 129
MicroTech 190, 191
minority interests 
see
non-controlling interests
misstating assets 193
misstating revenue 189–91
monetary items 432, 
520
monetary stability 59–60
money measurement 57–60
monitoring directors’ behaviour 444–5
Monotub Industries 118
Morrison plc 122, 294, 329
Mothercare plc 95
motor vehicles 48, 49
multiple discriminate analysis (MDA) 332, 
520
National Express plc 23, 320
national income accounting 88–9
NBV (net book value) 
see
carrying amounts
NEDs 
see
non-executive directors
negative goodwill arising on consolidation 367, 386, 
520
Nestle Lanka plc 427
net asset values, underlying 367–75
net book value (NBV) 
see
carrying amounts
net cash flows from operating activities 213–19
net current assets 
see
working capital
net income 330
net operating profit after tax (NOPAT) 477
net profits 77
before interest and tax 
see
operating profits
net realisable value (NRV) 102, 103
neutrality, accounting information 11
newly created companies 350–3
Next plc 326–7
Nike 24, 25
Nissan 280
no credit interval 330
nominal ledgers 509
nominal values, shares 127, 129–30,