Financial Accounting for Decision Makers

591
relevance, accounting information 6, 7, 11, 171, 
521
remuneration
committees 450, 455, 472–4, 
521
workforce representatives 473
directors 
see
directors: remuneration
Renault 280
rent, bookkeeping entries 498–500, 503, 504–6, 
508
replacement costs 54
replacement of non-current assets 96–7
reporting 12
assets 238–67
audit committees 468
auditors 458–9
cash flows 202–37
contingent assets 245
contingent liabilities 243-4
directors’ remuneration 474–5
directors’ reports 
see
directors
financial performance 73–115
financial position 
see
financial position
financial results of groups of companies 348–405
inflation 428–37
information 13, 15
internally-generated intangible assets 250
intervals 14, 15
liabilities 238–67
periods 45, 75, 
521
provisions 241–2
value added 426–7
see also
financial reporting
research and development (R&D)
capitalisation of expenditure 247, 248, 249
development phase 246–8
expenditure in practice 248–9
income statements, expenditure charged to 247, 
248, 250
research phase 246–8
write-offs 477
reserves 127, 130–2, 
522
capital 130–2, 142–5, 
515
on consolidation 377–80
general 147, 148
reinvestment 147
revenue 
see
revenue reserves
ROCE 277
share premium accounts 132, 
522
statements of financial position 147–8
residual values 91, 96, 
522
resources 38
see also
assets
restricted shares 470, 
522
restructuring provisions 241
retained earnings 130, 147, 148, 421
see also
revenue reserves
retained profits 135, 333
see also
revenue reserves
return on capital employed (ROCE) 277–8,
289–91, 298, 316–17, 332–3, 335, 336,