Accounting for Growth: Stripping the Camouflage from Company Accounts

Description

Accounting for Growth - Front Cover......Page 1 Short Title......Page 2 Dedication......Page 3 Title Page......Page 4 Printer's Imprint......Page 5 Contents......Page 6 Acknowledgements......Page 7 PART I......Page 8 1. Introduction......Page 10 2. How Could It Happen?......Page 14 PART II - Accounting Techniques: Acquisition And Disposal......Page 20 3. The 1980s - Decade of the Deal......Page 22 4. The Pre-Acquisition Write-Down......Page 29 5. Disposals......Page 44 6. Deferred Consideration......Page 59 PART III - Other Accounting Techniques......Page 68 7. Extraordinary and Exceptional Items......Page 70 8. Off Balance Sheet Finance......Page 83 9. Contingent Liabilities......Page 99 10. Capitalisation of Costs......Page 108 11. Brand Accounting......Page 123 12. Changes in Depreciation Policy......Page 133 13. Convertibles with Put Options and Amps......Page 144 14. Pension Fund Accounting......Page 155 15. Currency Mismatching......Page 176 PART IV......Page 188 16. Major Companies Accounting Health Check......Page 190 17. Survival Techniques in the Accounting Jungle......Page 200 APPENDIX I: Coloroll......Page 213 APPENDIX II: British & Commonwealth......Page 220 APPENDIX III: Polly Peck......Page 228 Index......Page 231 Rear Cover......Page 235