Financial Reporting and Ethics - The Institute of Chartered ...

INDEXAAbsorption, 17, 19, 39, 40, 41, 42, 43, 46, 48,49, 50, 64, 65, 67, 68, 293, 295, 303Accounting Method, 17, 293Accounting Standard Board, 2, 17, 89Accounting Standards, 1, 2, 3, 4, 5, 6, 68, 84,86, 89, 90, 91, 92, 101, 110, 111, 119, 120,147, 155, 164, 166, 173, 178, 180, 210, 211,221, 222, 236, 239, 249, 263, 271, 274, 275,278, 289, 290, 293, 297, 301Advance Fee Frauds,151Advocacy Threat, 192, 198, 205, 243, 248Agency Problems, 207, 210, 212, 239, 240,242, 274, 275All Services, 195Amalgamation, Absorption and Reconstruction,19Annual General Meeting,14, 69, 160, 230, 231Applied Ethics, 118, 119, 121, 122, 183, 184Aristotlelism, 125Articles of Association, 154, 155ASSETS,16, 33Assets, 2, 5, 7, 8, 9, 10, 11, 13, 14, 16, 17,20, 21, 23, 24, 27, 28, 29, 30, 31, 33, 34,38, 39, 41, 42, 44, 45, 46, 48, 50, 51, 56,57, 58, 59, 60, 61, 63, 65, 71, 72, 74, 75,76, 79, 82, 85, 87, 91, 92, 93, 95, 97,100, 101, 102, 103, 104, 105, 106, 107,108, 156, 158, 159, 163, 164, 166, 168,208, 209, 219, 225, 243, 254, 255, 256,263, 267, 274, 275, 279, 285, 286, 289,290, 293, 294, 296Audit Committee,69, 161, 164, 211 230231, 232, 233, 242Audits, 165, 196, 252, 254Bad and Doubtful Debts, 9, 10Basic Earnings Per Share, 293Benchmarking Governance, 213, 216Borrowing Costs, 95, 111, 289BCCadbury Report, 225Capital Gearing Ratio, 81Capital Reconstruction, 19, 50, 51, 52, 54, 55,56, 57, 59, 58, 65, 293Capital Reduction, 19, 50, 51, 52, 53, 54, 57,58, 59, 62, 63, 64, 65Cash and Short-Term Funds, 11, 17Cash Equivalent, 91, 264Central Bank of Nigeria, 2, 3, 5, 11, 12, 17Chartered Institute of Taxation, 3Classification of Ratios, 73Conceptual FrameWork,194conceptual framework, 194, 202, 205Confidentiality, 117, 129, 130, 131, 151, 169,173, 179, 174, 177, 178, 179, 180, 184,187, 195, 202, 234, 259, 273, 287Consolidated and Separate Financial Statements,5, 97, 98, 99, 290Construction Contracts, 4, 6, 91, 92, 103, 167,289, 290Consultancy, 131, 235, 237Corporate Affairs Commission, 3, 5, 135, 154,159, 163, 164, 226, 233, 270Corporate Finance Services, 197, 205Corporate Governance, 152, 191, 193, 200, 207,208, 209, 211, 212, 215, 216, 223, 224,225, 226, 231, 233, 239, 240, 241, 242,258, 274, 297Creative Accounting, 191DDebentures, 22, 27, 29, 30, 32, 33, 42, 43,44, 51, 64, 65, 72, 81, 153, 158, 159, 273Debentures Trust Deed, 159Deferred Taxation, 10, 13Deontology, 144, 179, 180, 269, 287Depreciation, 4, 8, 9, 10, 13, 30, 71, 94, 104,166, 167, 277, 278, 289, 290Dilemma, 116, 137, 138, 144, 183, 184, 188,201, 234, 236, 240, 270Dilution, 281, 294Dividend Cover, 79, 88Dividend Per Share, 79, 88, 281Dividend Yield,79Doctrine of Original Sin,265, 269Due Care,151, 173, 178, 184, 266Due care,273due care,129, 130, 235, 259EEarnings Yield, 79, 88Eco-Accounting, 268Egoism, 120, 123, 294Emotion and Reason, 120Employees, 4, 14, 44, 116, 130, 131, 133, 134,135, 148, 177, 204, 211, 212, 219, 222,223, 227, 235, 242, 243, 245, 246, 247,249, 250, 252, 254, 270, 271, 287, 290Enforcement and Compliance, 233Environmental Cost Accounting, 256Environmental Management Accounting, 256,275Exceptional Items, 167, 295303