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This book is designed for non-executive directors who are not trained accountants but are responsible for understanding a listed company’s annual report and accounts. It explains key accounting concepts, the difference between profit and cash flows, legal and regulatory frameworks, and issues such as earnings per share, mergers and acquisitions, distributable profits and financial instruments. It also includes an appendix of 50 questions that non-executive directors might ask at board or audit committee meetings.
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Publisher: Cambridge University Press
Publishing Year: 2009
ISBN: 978-0-521-50978-7
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