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Accounting for Growth: Stripping the Camouflage from Company Accounts

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Author(s): SMITH, Terry
Publisher: Century Business / Random House UK Limited
Year: 1992

Language: English
Pages: 235
City: London
Tags: accounting standards, off-balance sheet, business brands, costs capitalisation, contingencies, convertible bonds, asset depreciation, extraordinary and exceptional items, forensic accountancy, fraud, FX risk, liabilities, pensions embezzlement, window-dressing

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