| Accountancy 1990 |
| Title | Subject | Authors |
|---|
| ABC: a need, not an option. (Activity-based Costing) | Business | Robin Cooper |
| Accountants and the costs of compliance. (part three of a series) (Value Added Tax) | Business | Cedric Sanford |
| Accountants and the MBA: a natural step? (Masters of Business Administration degree) (includes related article) | Business | Philip Symes |
| Accounting for absolutely everything. (Accounting Standards Committee's TR 780) | Business | Ken Sherwood |
| Accounting for acquisitions and mergers. (includes related article) (Accounting) | Business | Julian Mason |
| Accounting for life assurance: truly fair or fairly true? (Finance) | Business | Roger Whewell |
| Accounting for R&D: the need for change. (research and development) (Technical) | Business | Bill Nixon, Alasdair Lonie |
| Accounting for the future. (Financial Modelling) | Business | Stephen Hurrell |
| Accounting standards: the new approach. (Financial Reporting Council) | Business | Ron Dearing |
| Accounting strangely for investments: the treatment of diminutions in ED 55 is both unpopular and unprecedented. (Accounting Issues) | Business | Richard Elwell |
| A hard line for soft commissions? (regulation of commissions on the London Stock Exchange) | Business | Jonathan Seymour-Williams |
| Aid for the developing world. (accounting standards for developing countries) | Business | David Cairns |
| A long view of short termism. (accounting, quarterly performance figures, and short-term corporate planning) (Commentary) | Business | Robin Dunham |
| An auditor's guide to bridging the gap. (Commentary) | Business | Brian Jenkins |
| Annual conference. (Institute of Chartered Accountants in England and Wales) (includes keynote speech) | Business | |
| A pocketful of memory. (Microwriter's pocket-sized computer) (Technology) (evaluation) | Business | Hugh Kennedy-Davies |
| A practice of one's own. (sole accounting practitioners) (Careers) | Business | Brian Elliott |
| A question of identity. (chartered accountants) | Business | Clive Jones |
| Arguments in the goodwill debate. | Business | Emile Woolf |
| ASB - time the talking stopped. (Accounting Standards Board) (Commentary) | Business | Paul Ebling |
| A sideways glance at a forward look. (Securities and Investment Board) | Business | Gary Helsby |
| A tale of two deficits - public and trade. (Great Britain) | Business | Ian Harnett |
| Auditing guideline: communications between auditors and regulators under sections 109 and 180(1)(q) of the Financial Services Act 1986. (UK auditing guidelines) (Auditing Practices Committee) | Business | |
| Auditing Guideline: Guidance for Internal Auditors. (Auditing Practices Committee) | Business | |
| Auditing guideline: the auditor's responsibility in relation to fraud, other irregularities and errors. | Business | |
| Auditing - last bastion of the closed shop. (Commentary) | Business | Austin Mitchell |
| Auditor's liabilities - a new chapter begins. | Business | Andrew Darnill |
| Aviation in the 90s: what Europe can learn from the States. (United States) | Business | David Thompson, Mike Cronshaw |
| A view from the chunnel. (English Channel Tunnel) (includes related article on 1870 proposal to build an English Channel Tunnel) | Business | Malcolm Cole |
| Back to bartering basics. (corporate barter) | Business | Nigel Healey |
| Bang goes the housing boom. (UK housing prices) (Economic Trends) | Business | Joe Roseman |
| Bankers' bills and how to pay them. (paying for bank services) (Finance) | Business | Derek A. Ross |
| Between two stools. (includes related article) (Strategy) | Business | Evan Davis, Michael Cronshaw |
| Big firm mergers: the human dimension. (The Human Resource) | Business | Diane J. Tessler |
| Boosting the profits of the brands industry. (Australian efforts at brands accounting) (Accounting Issues) | Business | Paul Rutteman |
| Brands debate: wake up to the real world. (accounting for brand equity) | Business | Martin Moorhouse |
| Brands, the balance sheet and company value: excluding earning power as a basis for valuing assets leads to a new balance sheet formula. (Accounting Issues) | Business | David Damant |
| Brands - the way to the yellow brick road? (brand valuation in accounting) | Business | Paul Stobart |
| British Bankers' Association Statement of Recommended Accounting Practice - Securities: exposure draft. (Institute) | Business | |
| Business and the law in a cleaner world. (includes related article on using recycled paper) | Business | Andrew Bryce |
| Can we leap the harmonization hurdles? (UK and European accounting principles) (Accounting Issues) | Business | Paul Rutteman |
| Caparo and the careful auditor. (effect of Caparo decision on UK auditors) | Business | Michael Pugh |
| Cash flow statements - what are the choices? The reporting of companies' cash flows could lead to more comparable information. (Accounting Issues) | Business | Janie Crichton |
| Comfort letters: some not so comforting thoughts. (Auditing) | Business | Stephen Copp |
| Communicating with institutional investors. | Business | Alexander Preis, Veerle Berbers |
| Consolidation - a deceptive simplicity. (an analysis of the consolidation of group accounts) (Accounting Issues) | Business | Janie Crichton |
| Consultation paper: the professional conduct review. (Institute of Chartered Accountants in England and Wales) | Business | |
| Contract for hire. (leasing company cars in the U.K.) | Business | John Cassie |
| Counting the cost of AMT investment. (advanced manufacturing technology) (part one of three) (includes related article on just-in-time production systems) | Business | Colin Drury |
| Czechoslovakia: the curtain rises on joint ventures. | Business | Ivan Zelenka |
| Data at your fingertips. (on-line databases) (includes related article on the advantages of using on-line databases and useful on-line databases) | Business | Terry Corbitt |
| Dearing and after: great expectations. (Dearing report, accounting standards in U.K.) | Business | Ken Wild |
| Declaration of independence. (an analysis of separate taxation for UK married couples) (Taxation) | Business | Mavis Seymour |
| Dispute resolution: expert or arbitrator? | Business | Richard Harrison |
| Diversification: worth a second look? (Strategy) | Business | Godfrey Devlin |
| Do high fliers need an IT alter ego? (information technology) (an analysis of the interaction between senior management and the IT department) (includes a related article on a survey of the general public and senior management on IT) (Technology) | Business | John White |
| Doing business in Europe: Luxembourg. | Business | Peter Rowland |
| Doing business in Europe: Portugal. | Business | Peter Rowland |
| Doing business with the Japanese. (includes related articles on the mores of Japanese gift-giving and business life) (Japan) | Business | Christopher McCooey |
| Domicile: complex and confusing. (Taxation) | Business | Peter Vaines |
| Down the venture capital route. (Corporate Finance ) | Business | Peter Smitham |
| Earn-outs: motivation and conflict. (Corporate Finance) | Business | Roger Hussey |
| EC group accounting: two zillion ways to do it. (European Community) (Accounting) | Business | Christopher Nobes |
| Economic fundamentals in a state of flux. (East European economic reform) (East Europe) | Business | Vicky Pryce, Rolf Myller |
| ESOP opportunities knock. (employee stock-ownership plan) (Finance) | Business | Damian Carnell |
| European acquisitions: the British are coming. (Corporate Finance) | Business | Charles Leadbeater |
| European harmonisation - problems remain. (and analysis at European Community attempts to harmonize accounting standards) (Accounting Issues) | Business | Peter Holgate |
| Exposure draft 33 - 1 October 1989: additional guidance on attendance at inventory locations and confirmation of accounts receivable and inquiry regarding litigation and claims - a proposed addendum to International Auditing Guideline 8, Audit Evidence. (IFAC) | Business | |
| Exposure draft 34 - 1 October 1989: engagements to compile financial information - a proposed international auditing guideline/Related Service. (IFAC) | Business | |
| Exposure draft 35 - 1 October 1989: analytical procedures - a proposed revision to International auditing Guideline 12, analytical review. (International Federation of Accountants) | Business | |
| Exposure Draft 48 - February 1990: Accounting for Acquisitions and Mergers. (Accounting Standards Committee) | Business | |
| Exposure draft of an auditing guideline: prospective financial information (issued November 1990). (Auditing Practices Committee) | Business | |
| Exposure draft of an auditing guideline: the auditor's responsibility in relation to illegal acts (issued October 1990). (Auditing Practices Committee) | Business | |
| Exposure draft of an auditing guideline: the auditors' statement on the summary financial statement, issued March 1990. (APC) | Business | |
| Financial reporting: proposals for action. | Business | Geoffrey Whittington |
| Five steps to ABC system design. (part three of a series) (Activity-Based Costing) | Business | Robin Cooper |
| Flexibility and the food industry's future. | Business | Alex Turner |
| Free trade, Canada and the European challenge. (Canada) | Business | Mihir Bose |
| From public to private. (leveraged buyouts) (Corporate Finance) | Business | Dermot Mathias |
| Getting down to business. (business opportunities in Eastern Europe and the USSR) | Business | Julia Irvine, Elizabeth Fisher, Sarah Grey, Flavia Hawksley |
| Gold - 6,000 years and still in fashion. (gold as an investment medium) (Economic Trends) | Business | Rhona O'Connell |
| Good news and getting better. (UK newspaper industry) | Business | Syd Richardson |
| Goodwill - are we really making progress? The unprecedented opposition to ED 47 proves that it is time for Government intervention. (Exposure Draft) (Accounting Issues) | Business | Stuart Hastie |
| Goodwill - the case against ED 47. (exposure draft) | Business | Roy Thomas |
| Harmonisation: Europe moves forward. | Business | Anthony Carey |
| High interest rates: an evolutionary approach. (Accounting) | Business | David Collison, John Grinyer |
| Historical summaries: historical problem. (corporation reports) (Accounting) (panel discussion) | Business | Alan Sugden, Daniel Mainwaring |
| Home, second home. (investing in foreign real estate) (Opportunities Abroad) | Business | Audrey Powell |
| House price falls: how far, how fast? (Economic Trends) | Business | Peter Warburton |
| How do students see us? (impact of UK students' perceptions of the accounting profession on recruitment) (The Human Resource) | Business | Karin Horowitz, Tersa Riley |
| How to handle industrial tribunals. (contains related articles) (Law) | Business | Martin Edwards |
| How to structure an effective PCA. (post completion audits) (second of a series) (Business) | Business | David Smyth |
| IFAC: the consensus seekers. (International Federation of Accountants) (includes related article on UK accounting bodies and international standards) | Business | Roy Chandler |
| IMAP 2: the capital expenditure decision. (International Management Accounting Practice) (IFAC) | Business | |
| In pursuit of the playing public. (the board games industry) (Games Industry) | Business | Martin Croft |
| Institutional investors: here today, gone tomorrow? (Investment) | Business | Alan McInroy |
| In the best position for a buyout. (management buyout of the UK firm Kenwood) (Corporate Finance) | Business | Geoffrey Holmes, Alan Sugden |
| IT and the auditor: the next 10 years. (Information Technology) (includes related article) | Business | Bernard Arthur Owen Williams, Trevor Baldwin |
| It's not all bad on the goodwill front. (exposure draft on accounting for goodwill) | Business | Will Unwin |
| It takes two to do the audit tango. (Commentary) | Business | Ruth Cooke |
| Japanese accounts: interpreters needed. (Japanese accounting regime) (Accounting) | Business | Christopher Nobes, Sadayoshi Maeda |
| Japan faces a painful period of adjustment. | Business | Michael Naldrett |
| Joining the ERM, and other issues. (Exchange Rate Mechanism) | Business | John Tugwell |
| Keeping control with post completion audits. | Business | David Smyth |
| Late returns: excuses, excuses. (reasonable excuse for late value added tax returns) | Business | Stanley Dencher |
| Let the vendor beware. (Corporate Finance) | Business | Richard Harrison |
| Life accounting - a new role for auditors: life insurers agree on an accounting basis for reporting profits that is 'true and fair'. (Accounting Issues) | Business | Michael Lawrence |
| Lines from Europe are busy. (the European Community telecommunications market)(includes related article on creating a single telecommunications market) | Business | David Shorrock |
| Making the classic choice. (choosing a classic car as a company car in the U.K.) | Business | Jack Maurice |
| Market leaders: all change at the top. (Strategy) | Business | Paul Geroski, Stephen Davies, Anastassios Vlassopoulos |
| Mastering the new financial instruments. (Accounting) (panel discussion) | Business | Bill McInnes, Andrew (American government official) Marshall, Tony Puxty |
| MDP: an unstoppable professional vehicle? (Multidisciplinary Practices) | Business | Peter Collier |
| Melody PLC: a step towards valuable reports. (Accounting Issues) | Business | Paul Boyle |
| Mixed prospects for battered sterling. (UK currency) | Business | Richard Singwall-Smith |
| More practical thought on pension costs. (Accounting Issues) | Business | Graham Ward |
| More than an institute of registered auditors. (profile of the new Board of Chartered Accountants in Business chair Roger Lawson) (Business) | Business | Daniel Mainwaring |
| Moving towards understanding. (non-verbal communication) | Business | Robin Chandler |
| New pathways to learning. (Institute of Chartered Accountants in England and Wales syllabus for students) (Examinations) | Business | John Mordy |
| New wine in old bottles. (audit risk model) | Business | Oscar Paris |
| No 'easy fix' for the construction industry. (UK construction industry) (includes related article) | Business | Ian Macgregor |
| Objective testing in Institute examinations. (Institute) | Business | Heward Simpson |
| Off balance sheet finance: practical guide. (exposure draft on assets and liabilities) | Business | Caroline Whiteley |
| Off-balance sheet vehicles survive redefinition. (Companies Act 1989 redefines subsidiaries) | Business | David Pimm |
| Old-fashioned theft in a high-tech environment. (includes related article) (Technology) | Business | Barry Spaul |
| On test: Cascade. (accounting software) (Software Review) (Technology) (evaluation) | Business | Jon Vogler |
| On test: the Amstrad PC2386. (includes related articles on reliability and support and hardware) (Hardware Review) (evaluation) | Business | Peter Reynolds |
| On the crest of an ethical retail wave. (Retailing ) | Business | Jane Bartlett |
| On the move but in touch. (mobile communications) | Business | Paul Geroski, David Thompson, Saadet Toker |
| Order, liberty and the profession. (U.K. accounting profession) (Commentary) | Business | Peter Seaton |
| Outlook for oil and the global economy. (Economic Trends) | Business | Paul Turnbull, Steve Turner |
| Pay and disclosure: presenting a fair picture. (Statement of Standard Accounting Practice 24) | Business | Sven Tester |
| Pay pressures and the productivity gap. (UK economic conditions) (Economic Trends) | Business | Joe Roseman |
| PIK: a way to relieve LBO concerns. (payments-in-kind) (leveraged buyout) (Finance) | Business | Harpal Randhawa |
| Poland needs help creating auditors. | Business | Dariusz Nowack |
| Power in your hands. (reducing energy costs) | Business | Andrew Johns |
| Primacy for the P&L account. (profit and loss) (Accounting) | Business | Ron Paterson |
| Priorities in the profession. | Business | Michael Steen |
| Product costing in the 1990s. | Business | Colin Drury |
| Proposed statement of standard accounting practice - ED51: accounting for fixed assets and revaluations (issued May 1990). (exposure draft) (Accounting Standards Committee) | Business | |
| Proposed statement of standard accounting practice - exposure draft 49: reflecting the substance of transactions in assets and liabilities: May 1990. (Accounting Standards Committee) | Business | |
| Proposed statement of standard accounting practice - exposure draft 50: consolidated accounts (issued June 1990). | Business | |
| Proposed statement of standard accounting practice- exposure draft 52: accounting for intangible fixed assets (issued May 1990). (Accounting Standards Committee) | Business | |
| Proposed Statement of Standard Accounting Practice - Exposure Draft 53: Fair Value in the Context of Acquisition Accounting (issued July 1990). (Accounting Standards Committee) | Business | |
| Proposed Statement of Standard Accounting Practice - Exposure Draft 54: Cash Flow Statements (issued 26 July 1990). (Accounting Standards Committee) | Business | |
| Proposed statement of standard accounting practice - exposure draft 55: Accounting for investments (issued July 1990). (Accounting Standards Committee) | Business | |
| Protecting professional fees. (professional fees insurance) | Business | Alan Sacks |
| Purchasing with plastic: who benefits? (UK credit card industry) | Business | Stuart Leadill |
| Putting TOPP class students into practice. (training outside public practice) (an analysis of the Institute of Chartered Accountants in Ireland's training program for practice in industry and commerce) | Business | Ben Lynch |
| Quicks takes option to hasten profits. (Quicks Commercial Stationery Company) (Small Business) | Business | Phil Churcill |
| Raiders of the company ark. (defenses against hostile bids by US companies) | Business | David Lamb |
| Rates of change. (an analysis of changes to the rating system in England and Wales) (Rates) | Business | Martin Steiner |
| Reconstruction, amalgamation and undertaking. (UK tax law) (Tax Case Review) | Business | Chris Greene, Christina Maddalena, Clark Whitehill |
| SAA applied: micro ability for mainframe accounts. (single application architecture) (New Horizons) (evaluation) | Business | |
| Serious money. (an analysis of Japanese finance) (Japan - Finance) | Business | Walter Dean |
| Shares, debt, preferreds and hybrids. (accounting treatment of complex financial instruments) | Business | Peter Holgate |
| Shelter in a tax haven. (offshore financial centers) (Opportunities Abroad) | Business | Michael Dodd |
| Social charter: enhancer of inhibitor. (an analysis of the European Commission's Social Charter) (Europe 1992) | Business | Derek Purdy |
| Some aspects of insolvency law reform. (Law) | Business | Ian Grier |
| Specialists under the CA banner. (chartered accountant) | Business | Jim Gemmell |
| SSAP 24: time to sort out the balance sheet. (Statement of Standard Accounting Practice) (Accounting Issues) | Business | Ron Paterson |
| SSAP 24: two years on. (Statement of Standard Accounting Practice, accounting for pension costs) | Business | Richard Derwent |
| Statement of Standard Accounting Practice 25: Segmental Reporting (issued June 1990). (Accounting Standards Committee) | Business | |
| Statement of Standard Accounting Practice 4 (revised): Accounting for Government Grants (issued April 1974, revised July 1990). (Accounting Standards Committee) | Business | |
| Statement of Standard Accounting Practice - Exposure Draft 47: Accounting for Goodwill: February 1990. (Accounting Standards Committee) | Business | |
| Stock control: how big is an order? | Business | Anthony Lines |
| Summary judgment: case not yet proven. (summary financial statements) (Commentary) | Business | David York |
| Sweet reason and the VAT inspector. (value added tax) (how to avoid the penalty for late registration for VAT) (Taxation) | Business | Stanley Dencher |
| Taking control of stock control. (inventory management) (Technology) | Business | Anthony Lines |
| Tales of two fax cards. (facsimile) (an analysis of the efficacy of computer fax cards) (Technology) (evaluation) | Business | Peter Reynolds |
| Tax and the treasury department. (treasury management) (includes related case studies) | Business | Emma Lubbock, Howard Lovell, Nicholas Hughes |
| Taxation - the environmental ally. (UK budget and the environment) | Business | Mark Pearson, Stephen Smith |
| Taxing problems for working mothers. (Commentary) | Business | Lesley Bolton |
| That elusive conceptual framework. (a conceptual accounting framework) (Accounting) | Business | Emile Woolf |
| The accountant and the fund manager. (Practice) | Business | Rory Montgomerie |
| The accountant's task as a friend to the earth. (accountants and the environment) (includes related articles on the Pearce Report, market-based environmental initiatives, the 'McNamara Fallacy', and environmental response strategies) | Business | Rob Gray |
| The crystal ball and the balance of payments. (Finance) | Business | Edmund Tirbutt |
| The direct approach to legal advice. (accountants and specialist legal advice) | Business | Michael Sheey |
| The economics of a united Germany. | Business | Nigel Rendell |
| The farmer as asset manager. (maximizing farm assets) (Agriculture) | Business | Robert Gooch |
| The first step to harmonization. (accounting rules and regulations) (Commentary) | Business | John (American clergyman) Williams |
| The greening of consumerism. | Business | Richard Adams |
| The Institute adopts a 'minimalist' approach. (Institute of Chartered Accountants in England and Wales and the UK Companies Act of 1989) | Business | Bruce Picking |
| The integrated business environment: from nightmare to dream? (includes related article on a completely integrated business environment) | Business | David England |
| The JMU makes a successful start. (Joint Monitoring Unit) (Institute) | Business | Jo Holden |
| The management and structure of accountancy practices. (managing a U.K. accounting firm) (includes related article) | Business | Alan Taylor |
| The man with the global view. (former International Federation of Accountants President Richard Wilkes) (includes related article) (The ICAEW International Award Winner) | Business | |
| The market, the monopoly and Mercury. (Mercury Communications) (includes related article) (Business) | Business | Monica Horten |
| The mystery of the missing customer. (UK retailing trade) | Business | Sue Dawson |
| The old master's art of selling. (Christie's International PLC Finance Director David Tyler) (Brought to Account) (column) | Business | |
| The ostriches are definitely wrong. (findings of a recruitment study) (Commentary) | Business | Susan Gompels |
| The research board in the scheme of things. (academic accounting research) | Business | John Arnold |
| The Revenue Bar. (legal advice about tax laws) (The Experts) | Business | Andrew Darnill |
| The rise and rise of the information entity. | Business | David Hatherly |
| The rise of the environmental audit. (contains related article on tropical hardwoods) | Business | Stuart Maxwell |
| The single European trade market. | Business | Mark Lunt |
| The supply of graduates - the good news. (accounting graduates in the UK) (Commentary) | Business | Michael Bourn |
| The thrifts crisis. (U.S. savings and loan institutions crisis) (Business) | Business | Paul Barnes, Martin Ward |
| The UK economy: bloodied but not beaten. | Business | Richard Jeffrey |
| The UK motor industry: up or down? | Business | Paul Burgess |
| The uncharted minefield of US company tax. (Commentary) | Business | Angus McDowell |
| The value of a contract to communicate. (accounting treatment of a mobile phone service) | Business | Ken Wild, Haydn Everitt |
| Third party implementation: from novelty to necessity? (an analysis of the market for financial software packages) (Technology) | Business | Len Goss |
| TR 773 - A discussion paper issued by the Institute's Technical Committee: The Use of Discounting in Financial Statements. (Technical Report) (Institute) | Business | |
| TR 781 - guidance for members in practice members' handbook section 1.302: documents and records: ownership and lien (issued December 1980, revised February 1990). | Business | |
| Two years' hard: towards the 1992 deadline. (European Community Commissioners report on progress towards a single market) | Business | Richard Bailey |
| What makes a company a chart topper? (evaluating companies) (Strategy) | Business | John Kay, Evan Davis |
| What price the pension scheme? (Corporate Finance ) | Business | Andrew Dawrant |
| What sort of world are we trying to build. (European Community Fifth Company Law) (Commentary) | Business | Brian Currie |
| When costs rise but output doesn't. (accounting for agricultural enterprises) (Agriculture) | Business | Lindsay Denney |
| When does a headache become a disaster? (an analysis of computer systems administration) (includes a related article on system denial) (Technology) | Business | Jim Burtles |
| When is a cost really new? (Accounting Standards Committee proposals on accounting for fixed assets) | Business | Eddie Hodgson |
| Where does the Chunnel really lead? (an analysis of the Channel Tunnel) (Communications) | Business | Malcolm Cole |
| Which financing option? (financing a company car in the U.K.) | Business | Peter Burgess |
| Who needs a global strategy? (includes related article and case study) | Business | John Kay |
| Who will win the company car race? (guide to company cars in the U.K. by manufacturer) | Business | Ian Morton |
| Why not a barrister too? (studying for a second professional qualification) (Practice) | Business | Peter Vaines |
| Will the giant grow. (an analysis of foreign penetration of the Japanese stock market) (Japan - Finance) | Business | Edmund Tirbutt |
| Women in accountancy: ten years on. (The Human Resource) | Business | Rosalie Silverstone |
| Work hard play hard. (work opportunities abroad for accountants) (contains related article) (Opportunities Abroad) | Business | Peter Carty, Jerome Chanmugan |
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
