The grim reaper
Article Abstract:
A 2004 survey of the accountancy profession in the UK revealed a host of retirement and succession troubles facing independent practices in the country. The survey found that a quarter of firms might face problems such as shrinking pensions, insufficient capital in the practice to pay out retiring partners, a dearth of high caliber new partners willing to invest in the business, and so on.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Accounting Standards Board UITF Abstract 17 (revised 2003) Employee share schemes
Article Abstract:
Accounting Standards Board UITF Abstract 17 (revised 2003) Employee share scheme is concerned with the measurement and timing of the charge to be recognized by companies in the profit and loss account. It applies to all employee share schemes, including share option schemes with the exception of SAVE-type schemes.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Pensions and the stock market
Article Abstract:
The future of pensions and the stock market in the UK is discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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