CA 1981-1984 Planning Points
Article Abstract:
In the United Kingdom, disclosure is necessary if alternative methods to actual cost are used in valuing stock - the difference between replacement cost and 'cost' in terms of the balance sheet need to be noted. When assets have been revalued, historical cost must be disclosed. Depending on the format of the profit and loss statement, it may be necessary to further analyze certain items in the notes. Previous years' accounts need to be reconstructed in this year's reports. Other items are required in the director's report according to the Companies Act 1981 and Employment Act 1982.
Publication Name: The Accountant
Subject: Business
ISSN: 0001-4710
Year: 1984
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IRS guidance makes it prime time to deduct points
Article Abstract:
IRS Revised Procedure 92-12 clarifies the deductibility of home loan points for homeowners and cash-basis taxpayers. Only prepaid interest on a loan used to purchase a primary or secondary home can be deducted, and points which include loan origination and other lender fees must be subtracted. Under most conditions, cash-basis taxpayers must capitalize the prepaid interest, but 92-12 includes three exceptions, allowing all taxpayers to deduct the interest. The Procedure also provides guidance on the reporting regulations.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1992
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Methodological themes: constructing a research database of social and environmentalreporting by UK companies
Article Abstract:
It is widely recognised that research into corporate social and environmentalreporting has given rise to methodological problems and difficulties in capturing and disclosinginformation. In order to address such problems, a social and environmental disclosure databaseof UK companies was developed. The motivation behind the development of the database isexplained and the difficulties associated with establishing its structure are discussed.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1995
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- Abstracts: Environmental reporting and changing corporate environmental performance. The choice of discount rate for external reporting purposes: considerations for standard setting
- Abstracts: Making values count in business: the challenge for standard-setters is to create the conditions for business where social and environmental benefits go hand in hand with competitive advantage
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- Abstracts: Gauging success of litigation cost recovery from IRS. Optimal disbursement of a sunk resource and decentralised cost allocation
- Abstracts: Property 1983 - A Special Report. Piggyback Ride on the Orange Blossom Special. Washington Report: Gephardt links with FD