JWG proposals upset banks

Article Abstract:

The accounting treatment of financial instruments recommended by the Joint Working Group, the worldwide group of accounting bodies, has been criticised by the British Bankers' Association in 2001 as being inappropriate.

Accounting and auditing, Beliefs, opinions and attitudes, Financial instruments, British Bankers' Association

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Going Dutch on IAS

Article Abstract:

The lack of reaction to the plan for all companies listed on European Union stock exchanges to use International Accounting Standards is discussed, with focus on some of the problems that this change may bring.

Economic aspects, European Union

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A clearer future for pensions?

Article Abstract:

The results of a survey of the disclosure of companies' pension costs in annual accounts in the UK are discussed, with focus on the need to be clear about the assumptions made about costs.

Finance, Reports, Accounting, Pensions

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