| Accountancy 1992 |
| Title | Subject | Authors |
|---|
| Abolition of the small audit: in the public interest? (Commentary) | Business | Don Hughes |
| A case for rearranging the deck chairs? (Accounting Standards Board's Financial Reporting Exposure Draft 1) (Accounting Issues) | Business | Ron Paterson |
| Accountants as educators. (includes related article) (Careers) | Business | Chris McCooey |
| Accounting for capital instruments. (Accounting Issues) | Business | John McMillan |
| Accounting for capital instruments. (policies of Accounting Standards Board) (Accounting Issues) | Business | Andrew Lennard |
| Accounting for deferred tax. (Accounting and Taxation) | Business | Richard Derwent |
| 'Accounting for Growth:' no accounting for the fuss. (evaluation of Terry Smith's book) (Accounting Issues) | Business | Chris Swinson |
| Accounting for limited partnerships. | Business | Barry Johnson |
| Accounting stripped down to the core. (Accounting Standards Board's Statement of Principles deals with fundamental accounting issues) (Accounting Issues) | Business | Andrew Lennard, Sandra Webb |
| Agents' role in syndicates' battle for survival. (Lloyd's of London) | Business | Turner, Michael (American congressional representative) |
| A guide to good practice. (new Guide to Professional Ethics for British and Irish chartered accountants) | Business | F.E. Worsley |
| A haven for the corporate client. (Offshore Financial Centres: A Special Report) (Industry Overview) | Business | Stephanie White, John Fairley |
| Aids to improving cash flow. (Factoring) | Business | Charles Batchelor |
| A manifest interest in the membership. (Institute of Chartered Accountants in England and Wales) | Business | Martin Cook |
| Analysts and the cash flow statement. (Accounting ) | Business | Roger Hussey, David Bence |
| Analysts in action. (Monopolies and Mergers Commission) | Business | Leslie Brown |
| Anatomy of a recession. (Economic Trends) | Business | Patrick Foley |
| A new culture for pearl. (Pearl Assurance PLC) (Software and Systems) | Business | Michael Pollitt |
| Another year, another step forward. (Institute of Chartered Accountants in England and Wales Pres Ian R. McNeil looks back to his term in office) (President's Page) | Business | |
| A question of balance. (balancing career and home) (Women in Accounting) | Business | |
| Are traditional approaches to redundancy redundant? (Commentary) | Business | Alec Reed |
| A simpler system for taxing the self-employed. (choosing between the accounting period basis and current year taxation basis of tax payment in the UK) (Commentary) | Business | Paul Wigham |
| A voice from inside. (jailed financial adviser Nick Young) | Business | |
| Back to language school. (includes related articles) | Business | Jane Bartlett |
| Banks and building societies: coming into line. (gap between UK's banking industry and building society industry narrows)(includes related article) (Accounting) | Business | Harry Venet |
| Battle for the fleets. (company car fleet preferences) (Comapny Cars) | Business | Ian Morton |
| Best practice: a technique for reducing costs. (Internal Audit) | Business | Jim Helliwell |
| Blueprint for an effective audit committee. (Commentary) | Business | David Lindsell |
| Booze and the balance sheet. (alcoholism among employees and executives) (Health) | Business | Trisha Greenhalgh |
| Bridging the gap - American style. (the American experience in bridging the gap between public expectations of auditors and the services auditors could reasonably provide) (Commentary) | Business | Ken Rayner |
| Britain's trade deficit: a symptom, not a disease. (Economic Trends) | Business | Peter Warburton |
| BS 5750 - a competitive straitjacket? (British Standards Institution quality standard) (Commentary) (Column) | Business | Kim West |
| Budget proposals. (value-added tax legislation) (Tax Briefing) | Business | John Brown, Suzanne Chadwick |
| Building societies: no longer safe as houses? (UK's savings and loan associations) (Commentary) | Business | Paul Barnes |
| Business mail: the DX alternative. (document exchange system of collecting and delivering mail) (Mail and Couriers) | Business | Vyvan Kinross |
| Can auditing work without a break with tradition? (Commentary) | Business | David Hatherley |
| Change and how to manage it. (includes related article) (Cover Story) | Business | Philip Schofield, Sarah Livesey |
| Chipping away at burger dominance. (pizza fast-food chains in Great Britain) | Business | Jim Levi |
| Clinton's eyes and Bush's tales. (economic policies of US Pres George Bush and President-elect Bill Clinton) (Economic Trends) | Business | Tom Gallagher |
| Condemned to five years' hard labour. (re-elected Conservative Party faced with resolving UK's economic problems) | Business | Don Barry |
| Confessions of a private investigator. (inspections by the UK Department of Trade and Industry) (DTI Investigations) | Business | Desmond High |
| Coping with people problems in practice. (Commentary) | Business | Jane Lewis |
| Counting the cost of audit regulation. (Commentary) (Column) | Business | Stella Fearnley, Michael Page |
| Crossing cheque fraud. (Corporate Treasury) | Business | Derek Ross |
| Cutting auditors' noses off to spite clients' faces. (Commentary) | Business | David Darbyshire |
| Decline of a heavyweight. (Midland Bank bought by Hongkong and Shanghai Bank) (Cover Story) | Business | Neil Bennett |
| Depreciation - a conceptual problem. (Accounting Issues) | Business | ELizabeth Buckley |
| Directors in danger. (civil and criminal liabilities of corporate directors) (Law) | Business | Steven Turnbull, Simon Crofts |
| Direct to your desktop. (selling of PCs through direct channels) (Trends in Information Technology) | Business | Nic Morris |
| District societies face financial crises. (funding problems of the Institute of Chartered Accountants in England and Wales) (News ) | Business | |
| Do building societies have a future? (Commentary) | Business | David Barchard |
| Do not neglect the views of the industry: the Confederation of British Industry responds to the Accounting Standards Board's FRED 1. (Accounting Issues) | Business | Clive Edrupt |
| Duty and definition. (Accountants' Third-Party Liabilities) | Business | Chris Swinson |
| Embracing pay and file. (handling new corporation tax system) | Business | Mike Jones |
| ERM - the great escape or a cold new world? (European exchange rate mechanism) (Economic Trends) | Business | Edward Menashy |
| Ethical inquiries: the top ten. (accounting ethics) | Business | Jack Maurice |
| Examining the examination system. | Business | Martin Bousfield |
| Exposure Draft - proposed Statement of Auditing Standards: auditors' reports on financial statements, May 1992. (includes appendices) (The Auditing Practices Board) | Business | |
| Exposure Draft - proposed Statement of Auditing Standards: going concern, May 1992. (The Auditing Practices Board) | Business | |
| Exposure Draft Statement of Principles Chapter 6: Presentation of financial information. (Accounting Standards Board) | Business | |
| Exposure Draft: the scope and authority of APB pronouncements, May 1992. (Auditing Practices Board) (The Auditing Practices Board) | Business | |
| Facts with fax. (includes list of bureau services and equipment suppliers) (Interactive Fax Systems) | Business | Neville Ash |
| Fax forward. (facsimile machine product enhancements) (The Changing Office) | Business | Neville Ash |
| Financial Reporting Exposure Draft No 1: The Structure of Financial Statements - Reporting of Financial Performance (Accounting Standards Board) | Business | |
| For clarity's sake. (public practice of accounting) | Business | Patrick Brenan |
| FRED 1 - reporting financial performance. (Financial Reporting Exposure Draft) (Accounting Issues) | Business | David Eilbeck |
| Freeholds: to buy or not to buy. (freehold of commercial property) (Property) | Business | Howard Woollaston, Alistair Elliott |
| From bananas to salads and a recipe for change. (Geest PLC) (Company Profile) | Business | Mihir Bose |
| From cheap and cheerful to expensive and depressing. (devaluation of the pound sterling) | Business | Robert Barrie |
| FRS 2: Accounting for subsidiary undertakings, July 1992. (Financial Reporting Standard Number Two) (Accounting Standards Board) | Business | |
| FRS 3: reporting financial performance. (Financial Reporting Standard No 3 issued in Oct 1992) | Business | |
| Fund managers in the wings. (investment management for funds held by charities) | Business | Mihir Bose |
| Germany and Japan focus on the product. (focus on long-term performance) (Commentary) | Business | Douglas A. Fraser |
| Giving and receiving. (accountancy firms' involvement in corporate fundraising) | Business | James Mendelssohn |
| Goodbye to single performance indicators. (Accounting Issues) (Column) | Business | David Eilbeck, Clive Goodhead |
| Goodwill: a problem that will not go away. (accounting treatment of goodwill) (Accounting Issues) | Business | John Arnold |
| Group's rentals and leases confuse investors. (Automated Security Holdings) (Reports & Accounts) | Business | |
| Hard times ahead for software pirates? (Software) | Business | Sarah Davies |
| Helen Jameson: part-time and family-friendly. (Women in Accountancy) | Business | |
| How big is a pay packet? (pay deductions) (Law) | Business | Denis Keenan |
| How ICI halved the value of its shareholders' funds. (inflation adjustments to company accounts) (Commentary) | Business | David Myddelton |
| Illegal acts - an international issue. (International Auditing Practices Committee exposure draft on illegal acts) (Accounting Issues) | Business | Martin Crane |
| Implications for auditors' reports of FRS1. (Financial Reporting Standard No.1) (Accounting Standards Board) | Business | |
| In business members' best interests. (Board for Chartered Accountants in Business) | Business | Peter Davis |
| Incorporation and the damages ceiling. (incorporation of companies with more than 20 partners proposed) (Commentary) | Business | Hugh Markus |
| Incorporation of auditing practices: some legal aspects. | Business | David Foster, Richard Fleck |
| In defence of the sole practitioner. (chartered accountants) (Commentary) (Column) | Business | Sally Wood |
| Influence in the Community. (Institute of Chartered Accountants in England and Wales' influence in the outcome of proposals for new legislation in the European Community) (Institute) | Business | Ruth Cooke |
| Information: the strategic essential. | Business | Brian Taylor, Alistair Gray, Craig Graham |
| Intangible assets, real problems. | Business | John Hull |
| Into a new dimension. (Spreadsheets) | Business | Alisong Classe |
| Investment business - grasping the nettle. (Commentary) | Business | Roy Kemp |
| Investors: for or against translation hedging? | Business | Derek Ross |
| Is it a recession or a 1930s-style slump? (economy of the United Kingdom) (Economic Trends) | Business | Don Barry |
| It isn't fair, and it ought to go. (taxation of capital gains) | Business | Bruce Sutherland |
| IT off the shelf. (buying computers from 'superstores')(includes related article) (Trends in Information Technology) | Business | Lesley Bolton |
| Keeping the brakes on costs. (company car fleet management)(includes related article) (Company Cars) | Business | Sarah Livesey, Nigel Oates |
| Keeping the state from the corporate door. (May 1992 draft report of the Committee on the Financial Aspects of Corporate Governance) (Commentary) | Business | |
| Learning the hard way: a tale of two installations. (selecting accounting software) | Business | |
| Lease or buy? | Business | Chee-Seong Tan |
| Legal services now. (Courts and Legal Services Act 1990) | Business | Denis Keenan |
| Lenders of last resort? (Factoring) | Business | Charles Batchelor |
| Lessons from across the Atlantic. (UK Accounting Standards Board's Operating and Financial Review as compared to its counterpart from the US Securities and Exchange Commission's) (Accounting Issues) | Business | Richard (Welsh actor) Burton |
| Let your building do the earning. (sub-letting portions of office space) (Property) | Business | Peter Hill |
| Let your money do the walking. (Offshore Financial Centres: A Special Report) | Business | Russ Stanfield |
| Liability: case law accumulates. (Auditing) | Business | Christine Pearse |
| Liquidity and how to manage it. (Corporate Treasury) | Business | Stuart Leadill |
| Looking and learning. (use of video tapes in accounting training) | Business | Neasa MacEarlean |
| Looking towards a healthy future. (SmithKline Beecham) (Brought to Account) (Company Profile) | Business | Hugh Collum |
| Lunching out on success. (Boadicea Club) (Women in Accountancy) | Business | |
| Malice and the micro. (safeguards against 'malicious' software) | Business | Gary Van Meter, Ray Pinner, L.K. Williams |
| Mopping up Pareto's 20%. (application of Pareto's Law to computer consumables) | Business | Debbie Stringer |
| Never mind the colour; what does it mean? (use of graphs to present quantitative financial information) (Accounting Issues) | Business | Vivien Beattie |
| Never too late to stop smoking. | Business | Trisha Greenhalgh |
| New approach to work experience. (guideline) (Training) | Business | Michael Entract |
| New Guide to Professional Ethics. | Business | |
| New way to DIP into information. (document image processing) (Software and Systems) | Business | Piers Cooper |
| No crimes please, we're IOFC's. (international offshore financial centres) (Offshore Financial Centres: A Special Report) (Industry Overview) | Business | Peter Gartland |
| None of those post-recession blues. (UK economic forecasts) (Commentary) | Business | Edward Menashy |
| Non-resident trusts. (Inland Revenue's Statement of Practice on non-resident trusts) (Tax Briefing) | Business | Chris Greene, Christina Maddalena, Clarke Whitehill |
| Now is the time to expose capital instruments. (accounting for capital instruments) (Accounting Issues) | Business | Michael Hughes |
| Out of the dream into the nightmare. (Great Britain's recession) | Business | Chris Hills |
| Out of the manufacturing black hole. (finite capacity scheduling as an alternative to manufacture resource planning) | Business | Guy Archer, Mike Harrison |
| Overheads under analysis. (cost reduction through activity analysis) | Business | David Nelson |
| Pay & file: time for action. (corporation tax) (Taxation) | Business | Mark Lee |
| Pension costs - practical help please. (reform of Statement of Standard Accounting Practices 24) (Accounting Issues) | Business | Graham Ward, Peter Randall |
| Pensions costs - some practical advice: a response to the request for comments on the reform of SSAP 24. (Statement of Standard Accounting Practices) (Accounting Issues) | Business | David McLeish |
| Personnel power: the fight against fraud. (computer crime) | Business | Paul Collier, Barry Spaul, Emma Grundy |
| Postal harmony: can the community deliver? (changes in the UK mail and courier services industry) | Business | Phillip Hastings |
| Post qualification review - a consultative report. | Business | |
| Problems with property company accounts. (includes related article) | Business | Derek Purdy, Richard Barkham |
| Profit by comparison. (survey of the performance of accounting firms) | Business | Alan Taylor |
| Protect and survive. (insuring computer systems)(includes related articles) (Business Insurance) | Business | Lesley Bolton, lesley Meall |
| Protecting our qualification and leading edge. (chartered accountancy qualification) (Commentary) | Business | Roger Lawson |
| Protection for the three Ps. (insuring premises, people and products) (Business Insurance) | Business | Naomi Caine |
| Pushed, pulled, but definitely moving. (London-based companies planning to relocate) (Relocation) | Business | Martin Regan |
| Quality drive or flight of fancy? (business air travel; includes related article) (Cover Story) | Business | Stuart Birch, Stephen Bidmead |
| Realisation rule: an optional aid to sound finance. (comment on 'Reporting of Profits and the Concept of Realisation by Bryan Carsberg and Christopher Nokes) (Accounting Issues) | Business | William F. Baxter |
| Reed open to rightsizing. (Reed Personnel) | Business | Emma Mansell-Lewis |
| Reluctant partners in the Westminster stand-off. (improved relationship between UK's government and the business sector) (Commentary) | Business | Howard Davies |
| Renegotiating your lease. | Business | Ian Feltham |
| Report of the Disciplinary Committee. (Institute of Chartered Accountants in England and Wales' Disciplinary Committee's reports for March 17 and 30, 1992) (Institute) | Business | |
| Report of the professional conduct committees. | Business | |
| Saviours in the shadows. (company doctors) | Business | Nigel Cape |
| Scotland's new entrepreneurs. (Scotland as a Financial Centre) | Business | Alf Young |
| Selling substitutes to as suspicious nation. (selling Quorn, a type of mushroom, in the UK) | Business | Daniel Butler |
| Serious money. (British funerals market) (Industry Overview) | Business | Nigel Cape |
| Single market, multiple problems. (the information technology industry and the single European market) | Business | Candice Goodwin |
| Small company audits have got to go. (Commentary) | Business | Kevin Cox |
| Smoke rings around the globe. (tobacco companies BAT Industries PLC and Rothmans International PLC) (Industry Overview) | Business | Rodney Hobson |
| Stock records during the financial year. (Stock Records) | Business | Harold Edey |
| Survival in Europe means intelligent anticipation. (auditing in the single European market) (Commentary) | Business | Peter Walton, Michael Hodges, Stephen Woolcock |
| Tactical aspects of rebasing: share valuations. | Business | David Parker |
| Tax Faculty breaks new ground. (includes related article) | Business | Tony Foreman, Angela Lazda |
| Television: a problem of definition. (high-definition television) (Emerging Technologies) | Business | Nic Morris |
| Television's hidden resource. (teletext) (Information services) | Business | Lesley Meall, Terry Corbitt |
| The APB and going concern - the way ahead. (Auditing Practices Board) (Accounting Issues) | Business | John Constantine |
| The battle for market share. (Offshore Financial Centres: A Special Report) | Business | Peter Cussons |
| The battle over Britain. (Great Britain's domestic air carriers) (Industry Overview) | Business | David Churchill |
| The CAASE for problem solving. (Chartered Accountants' Advisory Service on Ethics) (Ethics) | Business | Julian Osborne |
| The case they should never have tried. (Blue Arrow case charging County Natwest of fraud) | Business | |
| The crunch comes for international harmonisation. (International Accounting Standards Committee works for the revision of international accounting standards) (Accounting Issues) | Business | Georgette Thompson |
| The economy: in better shape than you think. (state of the British economy) (Economic Trends) | Business | Patrick Minford |
| The expanded auditors' report: could do better. (Accounting Issues) | Business | Martin Jones, Choon-Hock Lim |
| The expectations gap - the consumer angle. (Consumers' Association's response to misapprehensions of the status of the auditors' report) (Accounting Issues) | Business | Jo Hanks |
| The express route to contract logistics. (mail and courier services in the UK) (Mail and Couriers) | Business | Philip Hastings |
| The future for financial reporting in New Zealand. (Accounting Issues) | Business | Bob Beale |
| The gathering momentum for change. (financial reports) (Accounting Issues) | Business | Angela Filmer |
| The high cost of structured CPE: myth and reality. (continuing professional education) | Business | Steve Pipe |
| The implications of currency union. (Economic Trends) | Business | David Kern |
| The importance of being reasonable. (protection against unfair competition from former employees)(includes related article) (Restrains on Competition) | Business | Greville Janner |
| The key to high standards. (new proposals on continuing professional education) | Business | David Hunt |
| The Main man finds his Forte. (Forte Finance Director Donald Main) (Brought to Account) (Column) | Business | Sarah Grey |
| The merits of a conceptual framework: does the Accounting Standards Board really need its Statement of Principles? (Accounting Issues) | Business | Peter Holgate |
| The other city. (Scotland's financial community) (Scotland as a Financial Centre) | Business | Gordon Milne |
| The practical problems of illegal acts. (International Auditing Practices Committee's proposals on Illegal Acts) (Accounting Issues) | Business | Martin Crane |
| The recession ain't over 'til it's over. (recession in Japan) (Commentary) | Business | Mike Naldrett |
| The single market - changes in VAT procedures. (value-added tax) | Business | John Brown, Suzanne Chadwick |
| The unaccountable Robert Maxwell. (owner of Maxwell Communication Corp) (Commentary) | Business | Christopher Napier |
| The verdict on FRED 1: room for improvement. (Accounting Standards Board's first financial reporting exposure draft) (Accounting Issues) | Business | John Flower |
| Time for change. (reform of the Joint Disciplinary Scheme) | Business | Brian Harris |
| Time to talk business. (voice processing systems; includes related article) | Business | Jim Costello |
| Too taxing, needs to be simpler. (Institute of Chartered Accountants in England and Wales' Tax Faculty to conduct survey on members views on UK tax system) (Commentary) | Business | Sue Green |
| Trading losses and how to convert them. (taxation) | Business | Stanley Dencher |
| True and fair - or only fairly true? (accountants' definition of a true and fair view) | Business | Michael Fowle |
| Turn again, professor Whittington. (Geoff Whittington; looking to the past in accounting) (Accounting Issues) | Business | Michael Page |
| Underwriters under pressure. (Business Insurance) | Business | Naomi Caine |
| Unquoted share valuation - a misguided move? (practice of the Shares Valuation Division) (Commentary) | Business | Kelvin King, Matthew Wickers |
| Urgent Issues Task Force abstract 3 treatment of goodwill on disposal of a business. (Financial Reporting Exposure Draft 1) (Accounting Standards Board) | Business | |
| Uruguay Round: last lap - last chance. (General Agreement on Tariffs and Trade talks) (Commentary) | Business | John Hegarty |
| US litigation crisis: big Six join forces to fight 'epidemic.' (major US companies propose reforms to the tort liability system) (News) | Business | |
| VAT... and a happy new year. (value-added tax) | Business | Keith Warner |
| VDU health and safety: the rules. (video display units) (VDU Health and Safety) | Business | Greville Janner |
| Vitamins, fish oils and a tonic for profits. (Industry Overview) | Business | Jim Levi |
| Ways to reduce your rates. (occupancy of commercial properties) (Commercial Property) | Business | Martin Steiner |
| What the practitioners thought. (two accounting practitioners visited by the Joint Monitoring Unit share their experiences) (Audit Regulation) | Business | Stephanie Bidmead |
| What the rules say now. (reproting accountants standards) (Solicitors' Accounts) | Business | Gervase MacGregor |
| When PW's concerns failed to move the Bank. (Price Waterhouse; Bank of England) | Business | |
| Where are they going, and why? (relocation of London-based businesses) (Relocation) | Business | Martin Regan |
| Where have all the accountants gone? (the impact of environmental issues on the accountancy profession) (Commentary) | Business | Rob Gray, Jan Bebbington |
| Where the accountant comes in. (role of forensic accountants in personal injury claims) (Personal Injury Claims) | Business | Michael Taub |
| Will property values plummet as leases are signed? Inducements offered to prospective tenants can undermine all the assumptions behind property values. (Accounting Issues) | Business | Gervase MacGregor |
| Winners' ever rising standards. (Annual Report and Accounts Award for Charities) | Business | Stephanie Bidmead |
| Yet more practical thoughts on pension costs. (Accounting Issues) | Business | Graham Ward |
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