Accountancy 1995 |
Title | Subject | Authors |
Absorption costing. (technique)(Students: Financial Decisions) | Business | Angela Money |
Accounting for deferred tax: an overhaul.(Column) | Business | Matthew Curtis |
Accounting for tangible fixed assets. | Business | Mark Coggins |
A cure for sleepless nights. (auditing of derivatives) | Business | Philip Broadley, Fiona Gadd |
Adapt and survive. (general practitioners) (Small Firms) | Business | Mark Spofforth |
A footnote, rather than a headline. (statement of total recognized gains and losses) (Accounting Issues) | Business | Stuart MacDonald |
A guide for the finance director. (Pensions Act 1995) | Business | John Cunliffe |
A market base for pension cost measurement.(Accounting Issues) | Business | Jonathan Fisher |
A matter of appreciating depreciation. (required asset depreciation in the UK)(Accounting Issues) | Business | Linda Hastie |
Amendment to FRS 5 'Reporting the Substance of Transactions': Insurance Broking Transactions and Financial Reinsurance. (Financial Reporting Standard) (Accounting Standards Board) | Business | |
An investment culture in need of therapy. (biotechnology) | Business | Candice Goodwin |
An irksome obligation. (insolvency practitioners role in investigations of managerial misconduct) (Insolvency) | Business | Crispin Rapinet, Rosalind Reston |
Another cut at sharpening the treatment. (standards covering hedge accounting and derivatives) | Business | John Worth |
A question of responsibility. (statements of directors' and auditors' responsibility) (Accounting Issues) | Business | Peter Chidgey |
Are the new standards working? (Financial Reporting Standard Nos. 6 and 7) | Business | Ken Wild, Haydn Everitt |
Are they getting their share? (executive stock options)(Taxation) | Business | Tony Foreman, John Jepps |
A self-regulatory success story. (self-regulation of the US accounting profession)(Commentary) | Business | Al Sommer |
A smart way to win. (smartcards)(includes related article) | Business | Lindsay Nicolle |
A solution to the equity gap? (venture capital trusts) | Business | David Cartwright |
Assessing the chartered accountant for the future.(Commentary) | Business | Ray Currie |
A standard of substance. (Financial Reporting Standard No. 5)(Accounting) | Business | Ken Wild, Andy Simmonds |
A taxing tale of morality. (moral aspects of taxation)(Commentary) | Business | Peter Wyman |
A time for cool heads and wise reflection. (self-regulation in the professional services) (Commentary) (Column) | Business | Chris Swinson |
Audit Agenda gets mixed welcome. (Auditing Practices Board) | Business | |
Audit failure and regulatory workload. (Commentary) (Column) | Business | Jack Shaw |
A vote for the alliance. (alliances between information technology firms) | Business | Candice Goodwin |
Backroom boys in the firing line. (strengthening finance and administration departments) | Business | Jacky Ross |
Battle of the paint pots. (do-it-yourself market) | Business | Nigel Cope |
Big chance, little effort, lots of benefits. (audit deregulation)(Column) | Business | Peter Holgate |
Cashing in on household prestige. (Prestige)(Special Report: Venture Capital) | Business | Nigel Cope |
Charities: showing where your money goes. (charity accounting)(Accounting Issues) | Business | R. Greyham Dawes |
Chartered: the premium brand. (chartered accountant designation) (Institute) | Business | Clive Parritt |
Competitive forces keep fees flat as top 100 companies rein in costs. (audit fees)(News) | Business | |
Consultative Document: Exemptions from Standards on Grounds of Size or Public Interest: November 1994. (includes appendices) | Business | |
Controlling derivatives. (Treasury) | Business | Derek Ross |
Current year basis: anti-avoidance. (Taxation) | Business | Mark Lee |
Deferred tax - a case for consistency.(Accounting Issues) | Business | Linda Hastie |
Directors beware? Auditors rejoice? (Directors' Liability) | Business | Colin Passmore |
Disciplined accounting regime. (charity accounting)(Charity Accounts) | Business | Martin Israel |
Don't be afraid: it's only a machine. (modems) (Modems) | Business | Terry Corbitt |
Doubt the doomsters: good times are ahead. (UK economic condition)(Economic Trends) | Business | Ian Harnett |
Drain the bath but grab the baby. (insolvency law reform) (Insolvency) | Business | Colin Bird |
EIS: how it works and how it's changed. (Enterprise Investment Scheme)(Taxation) | Business | David Marks |
Expanding into Europe. (charitable institutions) | Business | Mike Fountain |
Extracting value. (collecting corkscrews)(Collecting) | Business | Flavia Hawsley |
E&Y calls for independent regulator. (Ernst & Young)(News) | Business | |
Fair shares? (directors' compensation) | Business | Alexander Pepper |
Filling the GAAP for small companies. (generally accepted accounting principles) (Accounting Issues) (Column) | Business | Ken Wild, Claire Carter |
Financial instruments: some new tunes.(Accounting) | Business | Bruce Picking |
Fine fellows. (Fellow of Chartered Accountancy) (Institute) | Business | Carol Redgement |
Forex and F1. (foreign exchange and financial instruments) | Business | David Boneham |
Fortified against recession. (port wine industry) (The Port Industry) (Industry Overview) | Business | Chris Orr |
FRS 8: shining light into a few dark corners. (Financial Reporting Standard No. 8 'Related Party Disclosures')(Accounting Issues) | Business | Anna Czarniecka |
Fully committed to part-time work. (accountants)(includes related articles)(Careers) | Business | Flavia Hawskley |
Getting to grips with reactionary forces. (deregulation) (Commentary) (Column) | Business | Francis Maude |
Getting what you want. (effective use of information technology) | Business | Tony Reardon |
Good so far, but difficult decisions ahead.(Accounting Issues) | Business | Stephen Zeff |
Green light from a White Paper. (UK government's White Paper on competitiveness) | Business | Michael Heseltine |
Hey big spender. (consumer spending in the UK)(Economic Trends) | Business | Robert Barrie |
IASC update. (International Accounting Standards Committee) | Business | Liesel Knorr |
Incorporation: a way round the tax traps.(Taxation) | Business | Nigel Davey |
Interest rates beyond our Ken. (conflicting inflation control positions of Bank of England Gov. Eddie George and Chancellor of the Exchequer Kenneth Clarke)(Economic Trends) | Business | Don Barry |
In the dark and in the breach. (Solicitors' Accounts Rules) | Business | Ian Pickering, David Gibbens |
Introducing the new SASs. (Statement of Auditing Standards)(Auditing Practices Board) | Business | John Kellas |
It could be you. (maximizing tax allowances)(Taxation) | Business | Philip Feibusch |
IT masters voice. (voice technology and information technology)(includes related articles)(Emerging Technologies) | Business | Nick Morris |
'It's the real economy, stupid!' (exchange rate policy) | Business | Neil MacKinnon |
Just too good to be true? (soft landing for US economy)(includes related article)(Economic Trends) | Business | John Calverley |
Kenneth Clarke's second round. (Chancellor of the Exchequer) (Economic Trends) | Business | Peter Oppenheimer |
Land of the setting sun? (Japanese economic condition)(includes related article)(Economic Trends) | Business | Andrew Shipley, James McGinnis |
'Leading lights' defect to rival regulator. (ACCA) (Audit Regulation) | Business | |
Learn to play your instruments. (International Accounting Standard No. 32 'Financial Instruments: Disclosure and Presentation') | Business | David Mason |
Lessons for Britain from German corporate governance.(Column) | Business | Geoffrey Owen |
Links with the outside world. (marketing the accounting profession)(Advertising the Profession) | Business | Peter Williams |
Literally, a battleground. (UK's publishing industry)(includes related article)(Cover Story) | Business | D.J. Taylor |
Managing professional liability. | Business | Pauline Wallace |
Meeting public expectations. (accountancy standards) (Professional Standards Review) | Business | James Campbell |
More complex, year by year. (profit related pay schemes) | Business | David Marks |
November 1994: Going Concern and Financial Reporting: guidance for directors of listed companies in the UK. (Cadbury Committee) | Business | |
Old hand steers young Hong Kong society to maturity. (Louis Wong heads Hong Kong Society of Accountants)(People in the News) | Business | |
Onerous contracts: another view. (Financial Reporting Standard No. 7) | Business | Paul Bircher |
Only vaulting intangibles need apply. (International Accounting Standards Committee's exposure draft on intangible asset accounting)(Accounting Issues) | Business | David Cairns |
Open for business.(Business Profile: Indonesia) | Business | Nigel Simmonds |
P11Ds: problems and pointers. (taxation of benefits in kind) (Taxation) | Business | Ron McBurnie |
Pensions: an exciting topic at last.(Personal Finance) | Business | Barbara Ellis |
Performance uncertain as PEPs proliferate. (personal equity plans)(Special Report: Special Equity Plans) | Business | Barbara Ellis |
Perk-driven recovery for motor market.(Special Report: Fleet Services)(Industry Overview) | Business | Andrew Darnill |
Personal trading losses. (simplified assessing) | Business | Stanley Dencher |
Poised for success? (International Accounting Standards Committee Chairman Michael Sharpe) (People in the News) | Business | |
Practical issues for the smaller practitioner. (income tax self-assessment for small accounting firms) | Business | Eric Kench |
Predatory pricing - what is being lost? (accounting and auditing fees)(Commentary) | Business | Adrian Martin |
Progress, but at too high a price? (UK Dept. of Trade and Industry's proposed rules on company rescue)(Commentary) | Business | Colin Bird |
Putting the fun back into practice management. | Business | Alan Taylor |
Realised profits and the cash test. (Accounting Issues) | Business | Tony Wedgwood |
Received with thanks. (managing payment problems)(Special Report: Debt Management) | Business | Pat Sweet |
Regulation - from a Scottish perspective. (regulation of UK accounting profession)(Commentary) | Business | Jim Gemmell |
Resorting to human. (resource management)(includes related article) | Business | Tony Reardon |
Right to silence.(Law) | Business | David Hanman |
Rivals lead tea a dance. (British tea industry)(Industry Overview) | Business | Flavia Hawskley |
Rule 4.2 companies get September deadline. (entry into the London Stock Exchange's Alternative Investment Market)(Finance & Investment) | Business | |
Run-off cover: are you retiring, merging, moving on? (PII) | Business | Janet Butwell |
Safe harbour for the new armada?(The Cruise Business)(Cover Story)(Industry Overview) | Business | Andrew Darnill |
Safe, secure and up to standard. (protection of information)(includes related article) | Business | Paul Williams |
SAS 130 and the smaller company. (Statement of Auditing Standards) (Auditing: Going Concern) | Business | Peter Chidgey |
See you at the meeting. (videoconferencing) (Videoconferencing) | Business | Pat Sweet |
Self-assessment and employers. (income tax self-assessment) | Business | David MacLean |
Sex discrimination and the ECJ. (European Court of Justice) (Pensions) | Business | John Cunliffe |
Shooting down a star: systems-driven retailers are thriving in a low-growth environment while a former star achiever fades. (Kingfisher PLC) (Economic Trends) | Business | Katharine Wynne |
Special purpose derivative vehicles.(Treasury) | Business | Derek A. Ross |
Standards: non-solution to a non-problem.(Accounting Issues) | Business | David Myddelton |
Statement of Accounting Standards 110: Fraud and Error. (January 1995) (Auditing Practices Board) | Business | |
Statement of Auditing Standards 120: Consideration of Law and Regulations. (Jan. 1995) (Auditing Practices Board) | Business | |
Static fees put pressure on partners. (UK accountancy firms)(News) | Business | |
Step by step marketing.(Students) | Business | Steve Weaver |
Still a luxury product. (private medical insurance)(includes related article) (Private Healthcare) (Cover Story) | Business | Peter Williams |
Still an attractive vehicle for taxpayers. (Tax Exempt Special Savings Account) (TESSAS) | Business | |
Sympathy for BDO, but not enough. (BDO Stoy Hayward loses Royal Automobile Club contract to Price Waterhouse)(News) | Business | |
Tax aspects of property.(Students) | Business | John Colville |
Tax breaks on the Isle of Man.(Financial Planning) | Business | Larry Kearns |
Tax briefing. (tax-related developments in the UK) | Business | Chris Greene, Christina Maddalena, Clark Whitehill |
Tax law meets accounting practice (again). (Accounting Issues) (Column) | Business | Brian Rutherford |
The audit register: an interpretive muddle. | Business | Stella Fearnley, Caroline Willett |
The case study: threat or opportunity? | Business | David Brearley |
The financial management of schools. | Business | Richard Murphy |
The future of audit regulation.(Commentary) | Business | Nick Land |
The internal control debate.(Commentary) | Business | Steven Leonard |
The knock. (Customs investigations) (Customs Raids) | Business | Malachy Cornwell-Kelly |
The London Code of Conduct. (Bank of England) | Business | Derek Ross |
The mobile worker's flexible friend. (laptop computers)(includes related article) | Business | George Cole, Leslie Meall |
The non-practitioner's view. (John McFarlane of the Auditing Practices Board) (Auditing Practices Board) | Business | |
The passing of PY. (abolition of preceding year basis of income tax assessment)(Students) | Business | Julie Noone |
The picture in 2015. (forecasts for the UK financial services sector) | Business | Michael Hughes |
The pig, the frog and the bean counter. (interview with Jim Henson Productions Finance Director Michael Bolingbroke)(Brought to Account)(Interview) | Business | Hamish Champ |
The pioneers who lost their way. (use of information technology by accountants)(Accountability) | Business | |
The right thing and how to do it.(Ethics) | Business | Nicky Swaisland |
The sole practitioner's other tale. (Commentary) (Column) | Business | Jon Blythe |
The theory of constraints.(Management Accounting) | Business | David Dugdale, Colwyn Jones |
They manipulate. You smooth. I self-hedge. (common conceptual frameworks for accounting standard-setting bodies) | Business | Brian Rutherford |
They're new, demanding and in paper 10. (new accounting standards included in ACCA Paper 10)(Students: Financial Reporting) | Business | Susan Watson |
Time for some fine tuning. (developments concerning employee share schemes) | Business | Tony Foreman, John Jepps |
Towards an official gilt strips market.(Finance & Investment) | Business | |
Towards some truly global standards. (accounting standards)(Commentary) | Business | Anthony Carey |
Transfer pricing for the next century. | Business | Iain Stitt |
True cost.(Client/Server Computing) | Business | Lindsay Nicolle |
Understanding FRS 3. (Financial Reporting Standard No. 3, 'Reporting Financial Performance') | Business | Andrew Guntert |
Variances: the three step method. (planning and operating variances) (Students) | Business | Katharine Hunter |
Venturing into the equity gap. (venture capital) (Finance for Start-ups) | Business | John Wall |
Voting and institutional investors. (Commentary) | Business | Chris Mallin |
What do they need to know? (Intermediate Auditing & Information Systems examinations) (Students) | Business | Dan Tuckey |
Whatever happened to inflation? (British economy)(Economic Trends) | Business | Patrick Foley |
What the Institute didn't tell you. (Institute of Chartered Accountants in England and Wales) | Business | Phillip Brown |
What young accountants think of the Institute. (Institute of Chartered Accountants in England and Wales)(Commentary) | Business | Nick Jenkins |
When an inspector calls: why a visit from the JMU is really rather pleasant. (Joint Monitoring Unit) (Institute) | Business | Mike Truman |
When fraudster and auditor meet. (Accounting Issues) | Business | Shelagh McAlpine |
When is a contract onerous? (Accounting) | Business | Andrew Lennard, Simon Peerless |
Where does it come from and where does it go? (government spending) (Commentary) (Column) | Business | Peter Kemp |
Where in the world is E48? (accounting standard for derivatives) (Accounting Issues) (Column) | Business | Chris Taylor |
Where members' money goes. (Institute finances) (Institute) | Business | John Mordy |
Which category are you in? (new categories for investment business authorization) | Business | Mike Truman |
With a little bit of luck. (UK Lottery) (Lottery) | Business | Nicolle Lindsay |
Wither the US dollar now? (includes related article)(Economic Trends) | Business | David Kern, Howard Archer |
Women face prejudice in firms. (women accountants in the UK)(News) | Business | |
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