UID:
almahu_9948026189302882
Format:
1 online resource (197 p.)
ISBN:
1-282-28593-9
,
9786612285936
,
0-08-094213-X
Content:
This book will provide a user-friendly guide to current and emerging issues in corporate governance, especially for accountants and directors. The book explains terminology used in a jargon free way, and sets out to give you a practical guide to establishing a robust, yet workable governance framework for your enterprise. The book also guides you through the process of dealing with the particular issues relating to listed companies, and to those with exposures in other countries which may bring other jurisdictions? governance requirements to bear.The book is intended to appeal
Note:
Includes index.
,
Front Cover; Corporate Governance; Copyright; Contents; Introduction; Section 1 Background Issues; Chapter 1 What is Corporate Governance?; 1.1 Definition; 1.2 Some key concepts encountered in the world of corporate governance; 1.3 Corporate governance rules; 1.4 The emerging UK and international trends; Chapter 2 Overview of Corporate Governance Codes, Rules, Guidance and Other Publications; 2.1 The framework; 2.2 Recent UK developments; 2.3 The Higgs Review; 2.4 The Smith Report; 2.5 Investor group guidelines on CSR matters; 2.6 The Combined Code
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2.6.1 Tailored versions of the combined code2.7 The FSA's Listing, Prospectus, Disclosure and Transparency Rules; 2.8 The Turnbull report; 2.9 The London Stock Exchange; 2.10 The Association of Investment Companies ('AIC'); 2.11The Higgs review; 2.12 The Smith Report; Chapter 3 Governance Post- Companies Act 2006, with Specific Reference to Shareholder Issues; 3.1 General; 3.1 Timetable of events; 3.2 Background to the Companies Act 2006; 3.3 Key shareholder issues under the Act; 3.4 Other shareholder issues; 3.5 Information Rights; Section 2 A Practical Guide to Establishing a Framework
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Chapter 4 Corporate Governance Post-Companies Act 2006, Part 24.1 Electronic communications provisions; 4.2 raction of the act with the Transparency Directive; 4.3 The statutory liability regime; 4.4 Interaction with the Takeovers Directive; 4.5 Other miscellaneous changes which came into effect on 6 April 2007; 4.6 Directors' duties; 4.7 Directors - appointment and other matters; 4.8 Derivative claims; 4.9 Business Review; 4.10 Liability limitation agreements - auditors; 4.11 Other matters relating to auditors; 4.12 Deregulation; 4.13 Share capital; 4.14 Financial assistance
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4.15 AGMs - quoted companies4.16 Summary; Chapter 5 Internal Controls and Risk Management; 5.1 ground; 5.2 The Turnbull Report; 5.3 The Board's Responsibility; 5.4 The risks that should be considered; 5.5 Effectiveness of internal control system; 5.6 Reviewing the effectiveness of internal controls; 5.7 Statement in the accounts; 5.8 Practical steps to implement Turnbull; 5.9 Monitor ongoing performance; 5.10 Keeping a record; 5.11 The role of the company secretary; 5.12 The Audit Committee; Chapter 6 Disclosure and Reporting Responsibilities
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6.1 The trends in reporting - increasing focus on non-financial matters6.2 Financial reporting matters; 6.3 Annual accounts and reports; 6.4 Applicable accounting standards; 6.5 Accounting periods; 6.6 Access to accounting records; 6.7 Approval and signature; 6.8 True and fair requirement; 6.9 Signature of accounts; 6.10 Directors' liability; 6.11 Laying of accounts by private and public companies; 6.12 Resolution; 6.13 Sending copies of accounts to members; 6.14 Electronic form; 6.15 Disclosure rules and transparency rules (DTR); 6.16 The right to demand copies of accounts and reports
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6.17 Delivery of accounts to the registrar of companies
,
English
Additional Edition:
ISBN 0-7506-8382-1
Language:
English
