| Accountancy 1991 |
| Title | Subject | Authors |
|---|
| 1991 budget hopes (not predictions). (UK budget) (Commentary) | Business | Peter Wyman |
| 1992: let your translator do the talking. (electronic translators) (Evaluation) | Business | Lesley Meall |
| ABC: the right approach for you? (Activity-based Costing) | Business | Robin Cooper |
| ACCA v ICAEW: really no contest? (Chartered Association of Certified Accountants, Institute of Chartered Accountants in England and Wales) (Education and Training) | Business | Paul Robins |
| Accountants in a risky business. (professional indemnity insurance) | Business | Philip Foley |
| Accounting for bonds under the bear: the economic downturn made new advice on accounting for convertible bonds vital. | Business | Elizabeth Buckley |
| Accounting for the great divide. (Divorce) | Business | Jack Bearman |
| Accounting in the Netherlands (European Briefing) (column) | Business | Peter Holgate, Bert Groot |
| A challenging task ahead for all. (Accounting Standards Board's financial reporting proposals) | Business | Michael Hughes |
| A consultative paper: continuing professional education. (Institute) | Business | |
| Addressing pitfalls in the software industry. (Accounting Issues) | Business | Robin Hickson |
| A faltering step towards comparability. (Accounting Issues) (Column) | Business | Jeremy Dickson |
| After Caparo: who takes the risk? (Caparo Industries PLC) (Commentary) | Business | Charles Mills |
| A look back with a view to the future. (Federation des Experts Comptables Europeens) | Business | Hermann Nordemann |
| A miserly Christmas and a frugal new year. (significance of Christmas retail sales) | Business | Katherine Wynne |
| An empirical dimension to expectations. (measurement of audit expectation gap) | Business | Christopher Humphrey, Stuart Turley, Peter Moizer |
| A new business, income tax and the opening years. | Business | Anita Monteith |
| An opinion from the coal face. (Accounting Standards Board's proposals on improvements to cash flow statements)(Accounting Issues) | Business | Roy Thomas |
| Art for everbody's sake. (art in the office) (The Arts) | Business | David Cohen |
| A sharing, caring banking system. (German banking system) (Cover Story) | Business | Rachel Fixsen |
| A shopfloor solution to MRPII blues. (material requirements planning) | Business | Matthew Barekat |
| A softly softly task force? No way! (Accounting Standards Board's Urgent Issues Task Force)(Accounting Issues) (Column) | Business | Guy Loveday |
| Assuring the quality of audit and related services: a proposed statement of policy of council. (International Federation of Accountants' guideline) | Business | |
| A structured approach to implementing ABC. (activity-based costing) | Business | Robin Cooper |
| A two-tier profession and beyond? (accountancy)(Commentary) | Business | Stella Fearnley |
| Auditing banks - is it worth the risk? (Commentary ) | Business | Brendan Nelson |
| Auditing guideline: the auditors' statement on the summary financial statement (issued May 1991). | Business | |
| Auditor's fate in the crucible? (Law) | Business | Michael Arnheim |
| Audit regulation: good news for whom? | Business | Keith Woodley |
| Audit regulation: the wider implications. (Institute)(includes related article) | Business | Bruce Picking |
| Banking on an uncertain future. (British banking industry)(Commentary) | Business | David Axson |
| Beyond Big Blue's horizon. (International Business Machines) (includes related articles) (Business) | Business | |
| Bonds - the rolled up interest question. (Accounting Issues) | Business | Guy Loveday |
| Brand names in a conceptual framework. (Accounting Issues) | Business | David Tonkin, Bill Robertson |
| Brands means business. (brand valuation) | Business | Damian O'Malley |
| Britain benefits from reunification. (German reunification) (Cover Story) | Business | Margie Lindsay |
| Broadcasting's biggest gamble. (ITV Channel 3 licenses) | Business | Anthony Davey |
| Building on IT. (information technology, UK construction industry) (includes related articles on FCG Computer Systems, accounting firms, and Construction Industry Computing Association) | Business | Carol (Wife of Chet Baker) Baker |
| Can British transport take the strain? (Transport) | Business | Michael Dynes |
| Cars and profits: is there a connection? (automobile industry in eastern Europe) | Business | Stuart Birch |
| Cash: a question of balance. (Corporate Treasury) | Business | Stuart Leadill |
| Company partitions in practice. (Taxation) | Business | Richard FitzGerald |
| Compliance with the letter but not the spirit: could Polly Peck's accounts under any definition be seen as presenting a true and fair view? (one of a series) (Accounting Issues) | Business | David Gwilliam, Tim Russell |
| Consolidated accounts: interpreting the Act. (Companies Act) (Accounting Issues) | Business | Janie Crichton |
| Consultative paper: expanded auditors' report. (Auditing Practices Board)(includes appendix) | Business | |
| Continental mergers are different. (includes related article) (Strategy) | Business | Matthew Bishop, David Thompson, Evan Davis |
| Corporate governance - who needs it? (Commentary) | Business | Jim Butler |
| Corporate reports: the potential for change. (Accounting Issues) | Business | Sid Gray, Clare Roberts, Paul Gordon |
| Corporate rescue: a case study. (includes related article) (Insolvency) | Business | Ian S. Grier |
| Cross border transactions post-1992. (single European market) | Business | Kevin Casey |
| Crowd control for accountants. (Public Speaking) | Business | Greville Janner |
| Defences against VAT's blunt instrument. (value-added tax misdeclarations) | Business | Stanley Dencher |
| De-pooling of short-life assets. (full relief of businesses during actual life of short-lived assets) | Business | Phil Leiwy |
| Disclosing the undisclosed risks: ED 49 uses the wrong piece of theory in the off balance sheet finance debate. (exposure draft) (Accounting Issues) | Business | David Pimm |
| Do accountants need a cultural revolution? | Business | Mark Goodridge |
| Document image processing: who needs it? (includes related articles) | Business | Neville Ash |
| Don't wait until our backs are against the wall. (British government policy on industrial development)(Commentary) | Business | John Baron |
| EC law's impact on UK business. (European Community, United Kingdom) (European Briefing) | Business | A.H. Hermann |
| EC mergers directive. (European Community) (Tax Briefing) | Business | Allan Cinnamon, Zigurds Kronbergs |
| ED 49: the importance of being legal. (exposure draft)(Law Society's reservations about giving commercial substance effect over legal form) (Accounting Issues) | Business | Judith Freedman, Christopher Gibbons |
| EDI in business. (electronic data interchange) (includes related articles) (Business Strategy) | Business | Carol (Wife of Chet Baker) Baker |
| Employers' duties and employees' rights. (Redundancy) | Business | Simon Jeffreys |
| ERM: driving London into pole position? (European Monetary System's exchange rate mechanism) (Challenges to the City) | Business | David Lascelles |
| ESOPs come of age. (employee stock ownership plans) (includes related article) | Business | Damian Carnell |
| Ethics, excellence and accountants. (Commentary) | Business | Marie Jennings |
| European multimedia centre: ready when you are. (includes related articles) | Business | George Cole |
| Exposure draft of an auditing guideline: auditors' reports on revised annual accounts and directors' reports. (Auditing Practices Committee) | Business | |
| Exposure draft of an auditing guideline: the audit of small businesses (issued March 1991). (Auditing Practices Committee) | Business | |
| Fast orders help traders net profits. (efficient food distribution) | Business | Derek Harris |
| Financial instruments: an international issue. (International Accounting Standards Committee's E40 draft) | Business | Peter Holgate, Barry Johnson |
| Financial planning as a strategic tool. | Business | David Asch |
| Financial reporting problems: solutions via reform. (Accounting) | Business | David Tweedie, Geoff Whittington |
| Financial Reporting Standard No 1: Cash Flow Statements. (Accounting Standards Board) | Business | |
| Foreign exchange transactions: maintaining internal control. | Business | Derek A. Ross |
| Foreward to accounting standards. (Accounting Standards Board) | Business | |
| From competitor to European insider. (Japanese computer maker Fujitsu's acquisition of UK computer maker ICL) | Business | Christopher McCoory |
| Give the emperor a real set of clothes. (UK economy) (Commentary) | Business | Hugh Robertson |
| Going it alone. (sole practitioners in accounting)(includes related articles) | Business | Pete Carty |
| Good stewardship and the ASB's objectives. (Accounting Standards Board)(Accounting Issues) | Business | Geoffrey Whittington |
| Group HQ: nerve centre or ivory tower. (corporate headquarters) | Business | Stephen Rawlinson |
| Heroes, captains, lookouts and managing growth. (Small Business) | Business | John Harvey-Jones |
| Home sweet office. (home-working)(Telecommuting) | Business | Francis Kinsman |
| How to stop your clients going out of business. | Business | Peter Finn |
| Impact, image making and imprinting the message. (advertising by accountants) | Business | Alexander Garrett |
| Implementation hints on a maiden standard. (Accounting Standards Boards' first Financial Reporting Standard)(Accounting Issues) | Business | Jyoti Ghosh |
| Inflation may be down, but it's not out. (Economic Trends) | Business | Don Barry |
| Interim statement - consolidated accounts. (Accounting Standards Board) | Business | |
| Introducing audit regulation. (Audit regulation Policy Coordinating Committee Chairman Keith Woodley) (Institute of Chartered Accountants in England and Wales) (interview) | Business | |
| Introduction to the first consensus pronouncement of the Urgent Issues Task Force. (UITF) (Column) | Business | |
| Investments: conceptual clarity v legal muddle. (Accounting Standards Committee's Exposure Draft 55, Accounting for Investments) (Accounting) | Business | Richard Macve |
| Is it your news they're reading? (accounting firm newsletters for customers) | Business | George Stainton |
| Is there a cure for post-reunification blues? (economic difficulties arising from German reunification)(Economic Trends) | Business | Nigel Rendell |
| It ain't over 'til the fat lady sings. (Japanese economic conditions) (Economic Trends) | Business | Mike Naldrett |
| Japan: business, golf and gardens. (Japanese investment in the UK)(Foreign Investment in the UK) | Business | Christopher McCooey |
| Just another tool of your trade. (Technology) | Business | James Essinger |
| Kalamazoo and the comfort factor. (Kalamazoo PLC; Accounting Software)(includes related article) (Company Profile) | Business | Neville Ian Ash |
| Let's make a management charge. (Taxation) | Business | Peter Landon |
| Life in a low cost location. (Malta)(includes related article) | Business | Sarah Grey, Ana Wisdell, Clark Whitehill |
| Life profit accounting: an actuary's view. (life assurance accounting) (Accounting Issues) | Business | Marshall Field |
| Limitation: a strategy for the long term. | Business | Robin Buchanan, Nick Prettejohn |
| Liquidators and pension schemes. (Insolvency) | Business | Robin Ellison |
| Making the most of unit trusts. (Commentary) (Column) | Business | Alan McInroy |
| Matters raised by the DTI arising from accounts and reports filed with the registrar of companies. (British Department of Trade and Industry)(Institute) | Business | |
| Monitoring by inspection. (Audit Regulation) | Business | Emile Woolf |
| MRP: the problems and some solutions. (material requirements planning information systems) | Business | Ron Fisher, Guy Archer |
| Need R&D mean risk and doubt? (research and development) | Business | William Bains |
| New objectives in the frame. (corporate governance)(Internal Control) | Business | Geoff Swales |
| NFIs: treatment and disclosure. (new financial instruments) (Accounting) | Business | Bill McInnes, Andrew (American government official) Marshall, Tony Puxty |
| Not honoured in their own country. (British Members of the European Parliament) | Business | Neasa MacErlean |
| Now is the time to be more critical. (Accounting Standards Board's objective for financial reports)(Accounting Issues) | Business | Michael Page |
| Of juggernaut drivers and hapless rabbits. (the role of non-executive directors)(Commentary) | Business | Michael Silverman |
| One red rose and a lot of thorns. (possibility of Labour Party victory in UK elections) (Commentary) | Business | Esther Gardyn |
| Optimistic outlook for a troubled sector. (Leisure Industry) | Business | Roy Owens |
| Out of work and into good hands. (includes two case studies) | Business | Stuart Birch |
| Overcrowding on the property bandwagon. (overdevelopment of UK commercial real estate market) | Business | Michael Brett |
| Perestroika - seen through a glass darkly. (Soviet economic conditions) | Business | John Warne |
| Piano, piano: Italy implements the directives. (European Commission's Fourth and Seventh Directives and Italian accounting) (Accounting) | Business | Christopher Nobes, Stefano Zambon |
| Planes, trains and automobiles. (career opportunities in transport for accountants) (includes two case studies) | Business | Feisal Ali |
| Polly Peck: where the analysts? (Polly Peck's accounts) (Accounting Issues) | Business | David Gwilliam, Tim Russell |
| Practice note 2: accounting for pension costs under SSAP 24 - liaison between the actuary and the auditor. (Statement of Standard Accounting Practice) (Auditing Practices Committee) | Business | |
| Practice note 4: reliance by banks on audited financial statements (issued March 1991). (Auditing Practices Committee) | Business | |
| Predators back on the prowl. (mergers and acquisitions activity) | Business | Jim Levi |
| Prevention is the priority. (computer fraud)(Fraud ) | Business | James Essinger |
| Procedures for handling individual cases. (The Financial Reporting Review Panel) | Business | |
| Professional conduct in relation to defaults or unlawful acts by or on behalf of a member's employer: a statement by the Council for the Guidance of Members in Business. (Institute of Chartered Accountants in England and Wales) | Business | |
| Profit: a means or an end? | Business | John Thompson |
| PW calls for change in banking secrecy laws. (Price Waterhouse) | Business | |
| Quality: the ultimate competitive advantage. (quality service in smaller accounting firms) | Business | Kim West |
| Quoted agencies fall from grace. (valuation of advertising agencies by the stock market) | Business | Neil Blackley |
| R&D disclosure: SSAP 13 and after. (research and development, Statement of Standard Accounting Practice) | Business | Bill Nixon |
| R&D expenditures and the analysts' view. (Accounting) | Business | Alan Goodacre |
| Receivers keep houses on the move. (residential building industry) | Business | Janet Kelly |
| Recession puts pressure on wage deals. | Business | Joe Roseman |
| Reciprocity - light at the end of the tunnel? (mutual recognition of accountancy qualifications) (Column) | Business | John (American clergyman) Williams |
| Report design: handle with care. (Annual Reports) | Business | Jo Longhurst |
| Report of the Constitutional Review Working Party. (Institute of Chartered Accountants in England and Wales) | Business | |
| Reports by auditors under company legislation in the United Kingdom. (Auditing Practices Committee's guideline) | Business | |
| S 226, PPP or both? (retirement annuity contracts; personal pension plans)(Personal Finance: Pensions) | Business | John Archer |
| Selling holidays in an inflationary climate. (Leisure Industry) | Business | Paul Scudamore |
| Service sector hit by changed recession cycle. (Economic Trends) (column) | Business | Charles Burton |
| Shareholder value: managing for the long term. (Shareholder Value Analysis) | Business | Richard Barfield |
| Should equivalence be postponed? (mutual recognition of financial reporting standards in European Community countries) | Business | Saskia Slomp |
| Small company audits: satisfying the regulators. | Business | Emile Woolf |
| Smaller company equities looking good. (Economic Trends) | Business | John Moxon |
| Small firms and the marketing mission. (Practice) | Business | James Mendelssohn |
| Software: a hard asset? (legal rights of ownership) | Business | James O'Connell |
| Still the best kind of benefit. (Company Cars) | Business | Clive Frusher |
| Systems assessment in acquired subsidiaries. (includes related articles) (Systems) | Business | Bob Cossey |
| The Caparo case: a Victorian view. (Commentary) (Column) | Business | Charles Mills |
| The EC and the East: consultants converge. (European Community; accounting consultancy work in Eastern Europe) | Business | Neasa MacErlean |
| The EC social charter takes shape. (European Community) (European Briefing) | Business | Simon Jeffreys |
| The ERM and the real shape of the UK recession. (European Monetary System's exchange rate mechanism) | Business | Peter Spencer |
| The financial screen test. (British film industry)(includes related article) | Business | Roger Bolton |
| The Force and financial reporting. (UK Urgent Issues Task Force) (Accounting Issues) | Business | Sydney Treadgold |
| The future shape of financial reports. | Business | John Arnold |
| The German profession interpreted. (accountancy in Germany) (Cover Story) | Business | Roy Nicholson |
| The Institute as a recognised qualifying body. (Institute of Chartered Accountants in England and Wales)(Education and Training) | Business | Colin Walters |
| The lessons of thrift: learning the hard way. | Business | Paul Barnes |
| The long and short of interest rates movement. (Economic Trends) | Business | Edward Menashy |
| The new Vikings are here. (Swedish investment in the UK)(Foreign Investment in the UK) | Business | Helena Gross |
| The Next step. (George Davies Partnership's new direction) (Company Profile) | Business | Nigel Cape |
| The objective of financial statements and the qualitative characteristics of financial information. (Accounting Standards Board) | Business | |
| The practical problems of consolidation. (Accounting Issues) | Business | Elizabeth Buckley |
| The role of the forensic accountant. (Litigation Support) | Business | Pauline Wallace |
| The seductive charms of valuation: ED 51 lacks the intellectual consistency to be seriously considered as an option. (Exposure Draft) | Business | David Harvey |
| The success factor. (factoring, new business financing) | Business | John Butterworth |
| The US debt hangover and its consequences. | Business | Donald Franklin |
| The value of housing associations. (Accounting Issues) (Column) | Business | Christopher Napier |
| The way to manage strategic change. (Strategy) | Business | Kevan Scholes |
| Throw away the bath water but keep the baby. (auditor regulation)(Commentary) (Column) | Business | Brian Currie |
| Time to rebuild the audit foundations? | Business | Richard Murphy |
| Time to reconsider? (Profit-related Pay) | Business | Alan Goodacre |
| Time to take the bull by the horns. (auditing) (Commentary) | Business | Chris Swinson |
| To audit or not - dabblers need not apply. (auditing services of small accounting firms and sole practitioners)(Commentary ) | Business | Eric Kench |
| Total quality management: ICI in the lead. (ICI Chemicals and Polymers Ltd.)(Total Quality Management) | Business | Janet Kelly |
| Treasury: profit or cost centre? (Corporate Treasury) | Business | Derek A. Ross |
| True, fair or false? (false accounting) | Business | John (Scottish religious reformer) Knox, Jacqueline Duff |
| Uruguay - breakdown or breakthrough? (General Agreement on Tariffs and Trade) (Commentary) | Business | John Hegarty |
| US and EC: harmonization through equivalence. (European Community) (Accounting) | Business | Allister Wilson |
| Was Nigel Lawson right? (effect of tax reduction in 1988 UK Budget) (Tax Incentives) | Business | Cedric Sandford, Chuck Brown |
| Welcome to the pleasure dome. (Scottish and Newcastle's takeover of Centre Parcs) (Leisure Industry) | Business | Feisal Ali |
| What the regulators saw. (audit regulation process of the Institute of Chartered Accountants for England and Wales) | Business | Colin Brown |
| When a problem turns into a claim. (Professional Indemnity Insurance) | Business | Nancy Layton-Cook |
| When does a squeeze mean growth? (UK labor market) (Economic Trends) (column) | Business | Richard Holt |
| When it comes to the credit crunch. (Economic Trends) | Business | Christopher Davis |
| When right ends and duty begins. (proposed changes to disciplinary code of Institute of Chartered Accountants in England and Wales) (Commentary) | Business | Pat Brenan |
| Women in management: surmountable hurdles? (Column) | Business | Wendy Hirsh |
| Work experience guidelines requirements of the Companies Act 1989. (Institute) | Business | |
| Z-scores: an approach to the recession. (financial analysis technique) | Business | Richard Taffler |
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