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

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FINANCIAL REPORTING AND ETHICSExtra Ordinary General Meeting, 161FFairness, 15, 86, 87, 129, 135, 185, 186, 187,217, 220, 221, 238, 240, 243False Statements, 166Familiarity Threat, 192, 205Final Cause, 272Financial Instruments, 100, 101, 265, 289, 290Financial Journalists, 134, 148, 149Fixed and Floating Charges, 159Fixed Assets, 9, 10, 13, 22, 32, 39, 46, 47, 48,56, 60, 63, 65, 72, 74, 87, 166, 254, 255,275, 277, 285, 286Foreign Currencies, 7, 10, 13Formal Cause, 272Full Cost Accounting, 254, 275GGenerally Accepted Accounting Principles(GAAPs), 68Goodwill, 8, 11, 15, 17, 23, 25, 28, 29, 30,31, 32, 33, 34, 41, 42, 43, 44, 45, 46,47, 48, 54, 55, 56, 57, 58, 65, 98, 103,104, 105, 106, 107, 108, 263Government, 3, 11, 92, 93, 94, 97, 112, 122,133, 134, 135, 142, 148, 156, 157, 164,172, 208, 223, 224, 247, 248, 249, 258,274, 289, 294, 298Greenbury Report, 225IImpairment of Assets,102, 103, 289Incoming Auditors, 238Independence, 130, 132, 152, 194, 196, 198,203, 211, 227, 234,Insider Dealings, 151Intangible Assets, 17, 63, 104, 105, 290Integrity, 116, 126, 129, 130, 132, 137, 143,152, 169, 172, 175, 178, 184, 191, 195,199, 202, 211, 227, 228, 232, 234, 239,259, 269, 272Inter-Firm Analysis, 72, 82, 84, 85, 87Interest, 1, 3, 7, 9, 11, 12, 14, 17, 27, 33, 36,37, 40, 50, 52, 53, 54, 57, 58, 59, 63, 71,74, 83, 93, 95, 100, 102, 107, 108, 111,114, 123, 129, 130, 131, 132, 133, 135,136, 138, 142, 144, 149, 159, 172, 176,177, 178, 184, 192, 195, 197, 198, 202,218, 231, 233, 234, 237, 240, 243, 245,248, 249, 251, 252, 254, 275, 280, 287Interests In Joint Ventures, 99, 112, 169, 290Intimidation Threat, 192, 198, 243Investment Property, 105, 102, 290Investment Ratios, 73, 78Investments,6, 8, 11, 12, 17, 55, 79, 97, 98,99, 103, 105, 106, 168, 208, 223, 224, 289,290, 294Investments in Associates, 98, 168, 289, 290Issue of Shares, 28, 58, 72Kantianism, 124Legal Services,197Liabilities and Provisions, 8Life Cycle Costing, 254, 256, 275Liquidity and Efficiency Ratios, 73, 75Liquidity and Solvency, 73Litigation Support Services, 196Loans and Advances,9, 12Material Cause, 272Materiality, 87Memorandum of Association, 153, 154, 157Memorandum of Satisfaction, 160Metaphysical Issues, 119KLMNNew Company Account, 20, 21, 22, 26, 27, 28, 38Non-Assurance Services,195Normative Ethics,118, 119, 122, 123OObjectivity, 129, 130, 132, 152, 169, 172, 173,177, 178, 184, 191, 192, 195, 197, 198, 199,200, 202, 234, 253, 259, 272Off Balance Sheet Engagements, 14Operating Segments, 109Ordinary Resolution, 162, 165Oversight Functions, 171, 175, 180, 213Peer Review, 175, 176, 180, 205, 273, 274Peer Review Activities, 176, 274Penalty, 117, 156, 158, 164Philanthropic Dimension, 250Philosophy, 115, 116, 119, 124, 144, 269, 287Predecessor Auditors, 238Price/Earnings (P/E) Ratio, 78Principal Auditors, 238Private Company, 68, 153, 155, 164, 273P304
INDEXProfessional Behaviour, 136, 175, 178, 179,184, 195, 202, 259, 272Profitability Ratios, 73Promoters, 157Prudence, 87, 102, 224Public Company, 153, 154, 155, 156, 160, 273,277Purchase Consideration, 11, 17, 20, 21, 22,25, 26, 27, 28, 30, 31, 36, 37, 40, 43,44, 45, 64, 65, 296QQuality Control, 175, 180, 203, 204, 205, 273,274RRatio Analysis, 67, 72, 85Realisation Account, 20, 21, 22, 24,26, 27, 31, 32, 35, 36, 38, 40, 43, 65RECONSTRUCTION,19, 49, 56Reconstruction, 19, 49, 50, 51, 52, 54, 55, 56,59, 65Recruiting Services, 197Related Party Disclosures, 96Resolutions, 162, 202Return on Capital Employed, 73, 74, 75, 279Return On Sales (ROS), 75SSafeguards, 176, 177, 178, 180, 191, 193, 194,197, 198, 199, 200, 202, 203, 204, 205Securities and Exchange Commission, 1, 3, 5,100, 156, 226, 233, 236Segment Reporting, 109, 168, 289, 290Self-review Threat, 192, 197, 243Share Capital, 11, 23, 27, 29, 32, 33, 38, 44,47, 49, 50, 51, 52, 55, 74, 98, 153, 154,155, 156, 157, 158, 161, 164, 231, 278,285, 294Social Accounting, 257Special Resolution, 50, 155, 156, 162Statement of Cash Flow, 68, 168Statements of Accounting Standards Issued, 4,164, 211, 236, 290Statutory Meeting, 160Stock Exchange, 1, 100, 225Stock Turnover Ratio, 286Substance Over Form, 87Super Profit, 296Synergy, 20, 223, 296TTake Over, 24, 27, 29, 34, 44, 51, 65, 130Taxation, 3, 7, 10, 13, 17, 74, 78, 83, 196Teleology, 144, 202, 269, 272The Absorption Journal,41The Institute of Chartered Accountants of Nigeria,117, 126, 127, 128, 130, 132, 133, 137,172, 175, 176, 179, 184, 195, 200, 202, 211,215, 216, 233, 234, 240, 270, 274, 297, 298The Principle of Rationality, 221Theoretical Framework, 124, 210, 211, 226Theory of Conduct, 122, 123, 296Tools of Analysis and Interpretation of Financial,72Transferability of Debentures, 159Trend Analysis, 72, 82, 84, 85Turnbull Report, 225Utilitarianism, 123, 137, 144, 179, 269, 296Value Added Statement, 68, 69, 72, 87, 295Value-Based Education,140Vertical and Horizontal Analysis, 72, 82Virtue Ethics Theory, 140, 144, 272UV305
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FINANCIAL REPORTING AND ETHICS1.3.3
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ACCOUNTING AND REPORTING POLICIESsu
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ACCOUNTING AND REPORTING POLICIES(j
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ACCOUNTING AND REPORTING POLICIES(i
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ACCOUNTING AND REPORTING POLICIES2.
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3AMALGAMATION, ABSORPTION ANDRECONS
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AMALGAMATION, ABSORPTION AND RECONS
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4ANALYSIS AND INTERPRETATION TION O
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ANALYSIS AND INTERPRETATION OF FINA
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5ACCOUNTING STANDARDS5.0 LEARNING O
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ACCOUNTING STANDARDS(i)(ii)(iii)(iv
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ACCOUNTING STANDARDSThere is no SAS
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ACCOUNTING STANDARDS5.2.4 Borrowing
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ACCOUNTING STANDARDS(iii)Certain pe
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ACCOUNTING STANDARDSby venture capi
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ACCOUNTING STANDARDSIFRS 7 Financia
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ACCOUNTING STANDARDSactivity, non-c
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ACCOUNTING STANDARDSin the year inc
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ACCOUNTING STANDARDS(v)(vi)(vii)whe
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ACCOUNTING STANDARDS(v)Actions requ
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ACCOUNTING STANDARDSAccounting stud
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6ETHICAL FRAMEWORK, CONCEPTSAND VAL
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ETHICAL FRAMEWORK, CONCEPTS AND VAL
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7THE ENVIRONMENT: CORPORATE,PROFESS
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THE ENVIRONMENT: CORPORATE, PROFESS
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8PROFESSIONAL ETHICS8. 0 LEARNING O
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PROFESSIONAL ETHICSobjectivity are
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PROFESSIONAL ETHICS(c)(d)The type o
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PROFESSIONAL ETHICSabout conflicts
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PROFESSIONAL ETHICS(d)(e)Confidenti
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PROFESSIONAL ETHICSA. III onlyB. II
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9DECISION MAKING IN ETHICS9. 0 LEAR
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DECISION MAKING IN ETHICS9.2 A FRAM
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ETHICAL THREATS AND SAFEGUARDS(d)We
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DECISION MAKING IN ETHICS4. A perso
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10ETHICAL THREATS TS AND SAFEGUARDS
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ETHICAL THREATS AND SAFEGUARDS(iv)(
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ETHICAL THREATS AND SAFEGUARDSto th
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ETHICAL THREATS AND SAFEGUARDSpayab
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ETHICAL THREATS AND SAFEGUARDS(a)Fi
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ETHICAL THREATS AND SAFEGUARDSimmin
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ETHICAL THREATS AND SAFEGUARDSHowev
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ETHICAL THREATS AND SAFEGUARDS(iii)
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11CORPORATE GOVERNANCE11.0 LEARNING
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CORPORATE GOVERNANCE11.3.1 Nature(a
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CORPORATE GOVERNANCEThe company sho
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CORPORATE GOVERNANCEtrust, possible
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CORPORATE GOVERNANCEAn agent has im
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CORPORATE GOVERNANCE(a)(b)(c)(d)(e)
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CORPORATE GOVERNANCE11.6.1 The law
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CORPORATE GOVERNANCEILLUSTRAUSTRATI
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CORPORATE GOVERNANCEimitated. They
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CORPORATE GOVERNANCE(a)(b)Greenbury
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CORPORATE GOVERNANCE11.9.2 Boards d
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CORPORATE GOVERNANCErelationship wi
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CORPORATE GOVERNANCE(e)(f)(g)(h)(i)
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CORPORATE GOVERNANCE(vi)Inquisitive
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CORPORATE GOVERNANCE(e)ConsultancyA
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CORPORATE GOVERNANCEThe incoming au
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CORPORATE GOVERNANCEIn summary, acc
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CORPORATE GOVERNANCEAccording to Th
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CORPORATE GOVERNANCE3. A body corpo
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12SOCIAL AND ENVIRONMENTALISSUES IN
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SOCIAL AND ENVIRONMENTAL ISSUES IN
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Page 253 and 254: SOCIAL AND ENVIRONMENTAL ISSUES IN
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Page 269 and 270: APPENDIX IICOMPREHENSIVE QUESTIONS
Page 271 and 272: COMPREHENSIVE QUESTIONS AND SUGGEST
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Page 291 and 292: SUMMARY OF INTERNATIONAL ACCOUNTING
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Page 295 and 296: GLOSSARY OF TERMSEthical Objectivis
Page 297 and 298: APPENDIX VIBIBLIOGRAPHYChambers Ham
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Page 303: INDEXAAbsorption, 17, 19, 39, 40, 4
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