Financial Accounting for Decision Makers

520
cash generated from operations (CGO) per 
ordinary share 318, 
515
return on ordinary shareholders’ funds 
see
return 
on ordinary shareholders’ funds
outflows of cash 203
outsiders’ claims 50
see also
non-controlling interests
over-depreciation 98
overdrafts 50
overheads 
see
expenses
overtrading 323–4, 
520
owners
accounting information users 2, 33
claims 50, 126–7, 208
equity 41–2
investment, maintaining during inflation 433–4
lenders and 4
managers and 4, 22
Z06 Atrill's Financial Accounting For Decis 51257.indd 589
18/03/2019 11:03

---

590
INDEX
owners (
continued
)
wealth 22, 23, 24
see also
shareholders
ownership 81–2, 117
P/E (price/earnings) ratios 318–22, 
521
paid-up share capital 135, 
520
par values, shares 
see
nominal values, shares
parent companies 349–91, 
521
partnerships 20, 118–19, 144, 272, 
521
past events, obligations arising from 239
past periods 14, 15, 37, 271, 272
patents 40, 41, 58
pay, directors 
see
directors: remuneration
performance 14, 37
boards of directors 450, 479–80
financial, measuring and reporting 73–115
measurement 475–9
planned 272
targets, directors 475–9
performance share plans (PSPs) 470, 
521
perks, directors 126
perpetual life of limited companies 117–18
physical lives of assets 90, 91
Pirc 484
Pizza Express 204
placing of shares 137, 141–2, 
521
planned performance 272
plant and equipment 41, 48
see also
property, plant and equipment
plc 120
position statements 
see
statements of financial 
position
predictive value, accounting information 11
pre-dispatching 190
preference dividends 276, 318
preference shares 128–9,