Peter Holgate is senior accounting technical partner with PricewaterhouseCoopers LLP. As such, he heads the largest accounting consulting team in the UK. A member of the ASB's Urgent Issues Task Force, he is also chairman of the Institute of Chartered Accountants in England and Wales' Centre for Business Performance management board and a member of the advisory board of the ICAEW's Financial Reporting Faculty.
1. Introduction
2. Accounting in the UK and the effects of international harmonisation
3. The legal framework for accounting
4. The accountancy profession and the regulatory framework for accounting and auditing
5. Substance over form
6. Communicating accounting information
7. Current trends in accounting
8. Individual entity and consolidated financial statements
9. Presentation of financial statements
10. Earnings per share
11. Mergers and acquisitions
12. Interaction of accounting with tax
13. Assets
14. Liabilities
15. Leases
16. Pensions
17. Financial instruments
18. Share-based payment
19. Realised and distributable profits
20. Disclosures in published annual reports.
