Accounting for growth : stripping the camouflage from company accounts /

Main Author: Smith, Terry, 1953-
Format: Book
Language:English
Published: London, England : Century Business, 1992.
Subjects:
Table of Contents:
  • 1. Introduction
  • 2. How could it happen?
  • 3. The 1980s : decade of the deal
  • 4. The pre-acquisition write down
  • 5. Disposals
  • 6. Deferred consideration
  • 7. Extraordinary and exceptional items
  • 8. Off balance sheet finance
  • 9. Contingent liabilities
  • 10. Capitalisation of costs
  • 11. Brand accounting
  • 12. Changes in depreciation policy
  • 13. Convertibles with put options and AMPS
  • 14. Pension found accounting
  • 15. Currency mismatching
  • 16. Major companies accounting health check
  • 17. Survival techniques in the accounting jungle
  • Appendix I. Coloroll
  • Appendix II. British & Commonwealth
  • Appendix III. Polly Peck.