| Accountancy 1997 |
| Title | Subject | Authors |
|---|
| AA may face litigation over Penguin audit. (Arthur Andersen's audit of US publishing company) | Business | |
| AA partners vote to stick together. (Andersen Worldwide to keep consulting and accounting operations together) | Business | |
| ACCA students go international. (accounting examination includes international issues) | Business | Kathryn Cearns |
| ACCA students go international. (part two) | Business | Kathryn Cearns |
| Accountant reprimanded. (Institute of Chartered Accountants of Scotland finds Gerald Paxton Woolard guilty of professional misconduct) | Business | |
| Accounting for political change. (accounting profession in Poland) | Business | Richard Marsland |
| A fruitless search for Utopia: the IASC's discussion paper on financial assets and liabilities fails to see the big picture. (International Accounting Standards Committee) | Business | Nigel Dealy, Regina Fikkers |
| A knight from the planet Mars. (Sir David Tweedie, recipient of Institute of Chartered Accountants in England and Wales' Founding Societies' Award) | Business | |
| A lion and some tigers. (investing in Sri Lanka)(Cover Story) | Business | Manik De Silva |
| All work and no profit, but endless potential. (western accounting firms in China) | Business | |
| Amendment to SSAP 8 "The treatment of taxation under the imputation system in the accounts of companies," presentation of dividend income. (Statement of Standard Accounting Practice) | Business | |
| A milestone in German accounting. (Germany accepts international accounting standards) | Business | Jochen H. Pape |
| Anti-avoidance exemptions. (rules on tax exemptions for small businesses and small incomes) | Business | Chris Greene, Christina Maddalena |
| A picture of current practice. (audit reporting) | Business | David Chitty, Catherine Vaughan |
| A question of consolidation. (issue of group accounting included in ACCA accounting examination) | Business | Lisa Birch |
| A simple solution to a tangible problem. (accounting for tangible fixed assets) | Business | David Chitty |
| A South American hotspot. (foreign investments in Chile)(Cover Story) | Business | Lake Sagaris |
| Back on the front foot. (Chris Laine elected president of Institute of Chartered Accountants in England and Wales) | Business | Brian Singleton-Green |
| Banking on a bail-out. (Credit Lyonnais) | Business | Nicky du Preez |
| Been there, seen it, done that: Jon Madonna, architect of KPMG's restructuring in the US, has turned his attentions to the global firm. | Business | |
| Better safe than sorry. (information security) | Business | |
| Big is beautiful. (chemicals and pharmaceuticals conglomerate Bayer)(Company Profile) | Business | Vicky Meek |
| Bin your brochures. (effective marketing) | Business | David West |
| Bringing impairment under one umbrella: the ASB has put the requirements for impairment testing for tangibles and goodwill in one paper. (Accounting Standards Board's FRED 15 'Impairment of Fixed Assets and Goodwill') | Business | Anne McGeachin |
| Bugged by something?: Spying is a growing part of today's business climate - just look in your local high street. | Business | Peter Carty |
| Bull market high hides economic low. (Germany) | Business | Mathias Haffner |
| Central Europe - the new frontier. (stock market growth in region) | Business | Nigel Rendell |
| Changes to the Guide to Professional Ethics. (Institute of Chartered Accountants in England and Wales) | Business | |
| China's profession lets the outside in. (international accounting firms welcomed in China) | Business | |
| Chinese institute joins IFAC - at last. (Chinese Institute of Certified Public Accountants joins International Federation of Accountants) | Business | |
| Clearing the murky waters of 'big bath' accounting: FRED 14 sets out to clarify best accounting practice on provisions and contingencies. | Business | Jackie Callaway |
| Consistently inconsistent on accounting for value. (current cost accounting versus historical cost accounting) | Business | Graham Cosserat |
| Convenient, cheap and safe? (Internet as a marketing tool)(includes related articles) | Business | Geroge Cole |
| Corporate treasuries and the euro. | Business | Derek Ross |
| Deriving sense from financial instruments. (Accounting Standard Board's FRED 13 'Derivatives and Other Financial Instruments: Disclosures') | Business | Nigel Dealy |
| Determinedly fighting the auditors' corner. (Peter Schmidt, president of the German auditors' institute) | Business | |
| Directors' pay: all change on disclosure. (new rules for disclosure of directors' remuneration) | Business | Eddie Hodgson |
| EMU: A UK financial reporting problem - or not? | Business | Mike Metcalf |
| European growth prospects brighten. (economic outlook for Europe) | Business | Trevor Williams |
| Facing the dangers, relishing the opportunities. (Hong Kong after Chinese takeover)(Cover Story) | Business | Louise Lucas |
| Finance packages take to the Internet. (includes related articles) | Business | Alison Classe |
| Financial instruments: going international? | Business | Ian Hague |
| FRED 13: derivatives and other financial instruments: disclosures. (Financial Reporting Exposure Draft) | Business | |
| FRED 13 supplement: derivatives and other financial instruments: disclosures by banks and similar institutions, July 1997. | Business | |
| FRED 14: provisions and contingencies. (Financial Reporting Exposure Draft) | Business | |
| FRED 16: earnings per share, June 1997. (financial reporting exposure draft by the Accounting Standards Board) | Business | |
| Full of Eastern promise. (panel discussion on internationally acceptable standards)(Panel Discussion) | Business | Ingrid Tighe |
| Geau for it. (Perrier Vittel S.A.'s international operations)(Company Profile) | Business | Nicky du Preez |
| Germans alarmed by Anglo-Saxon influence. | Business | |
| Going international. (Sri Lanka's accounting standards) | Business | Reyaz Mihular |
| Golden goose or turkey?(includes related article on failed ostrich farms)(ostrich farming) | Business | Sharon Smith |
| Green and pleasant. (history of the British pound note) | Business | Noel Glynn |
| Half-time results on the scoreboard: the Accounting Standards Board tackles the reporting of interim results. | Business | Hannah King |
| Historical cost still makes sense for agricultural assets. | Business | Bill Fone |
| Hong Kong: still a land of opportunity. | Business | Vicky Pryce |
| How fast do you pay? | Business | Lynn Pearcy |
| Hull or Harvard?(comparison of master of business administration programs) | Business | Philip Schofield |
| Ignore them at your peril. (associations between legal and accounting firms) | Business | Andrew Darnill |
| Indian accounting aims for the world. (includes related article on differences between Indian and international accounting standards) | Business | Ramaswami Narayanaswamy |
| Indian profession flourishes, but ICAI drags its feet. (Institute of Chartered Accountants of India) | Business | |
| Innovate to renovate R&D treatment. (accounting for R&D) | Business | Richard Letham |
| International Accounting Standard IAS 33: earnings per share. | Business | |
| In the shadow of Beijing?(includes related articles on Taiwan's accounting profession and tax regime)(possible influence of China on Taiwan's economic development) | Business | Laurence Eyton |
| Irish highs. (growth of Ireland's business and industrial sector) | Business | John Murray Brown |
| Is brevity clarity? | Business | Roger Hussey, Peter (British television broadcaster) Taylor, Ann Hansford, Jill Hussey |
| Is the boom over? (investment opportunities in southeast Asia) | Business | John Calverley |
| Is the UK to be an EMU or an ostrich? (uncertainty over UK participation in European monetary union) | Business | Peter Smith |
| IT companies cast acquisitive eyes. (mergers between information technology companies) | Business | |
| It's good to save money. (telecommunications aggregation in the UK) | Business | Audrey Burnham |
| Just one step too far? Accounts users' needs are not well served by IAS 12.(International Accounting Standard No 12 on income taxes) | Business | Mary Keegan |
| Keeping Florida in the family. (British real estate developers find success in Florida) | Business | Audrey Powell |
| LLP comments mixed. (comments on UK Department of Trade and Industry's document on limited liability partnerships) | Business | |
| Looking forward to 21st century accounting: national GAAPs are likely to decline, and independent compliance with IASs will replace them. (generally accepted accounting principles; international accounting standards) | Business | Peter Holgate |
| Looking forward to a happy ending. (role of stock exchanges in harmonization of national accounting standards) | Business | Herbert Biener |
| LSE grant dilemma. (alleged conflict of interest involving London School of Economics grant) | Business | |
| Members Handbook Statement 1.203: Corporate Finance Advice.(issued by Institute of Chartered Accountant in England and Wales) | Business | |
| Members Handbook Statement 1.210: Fees.(issued by Institute of Chartered Accountants in England and Wales) | Business | |
| Members Handbook Statement 1.220: Guidance on Ethical Matters for Members in Business.(issued by Institute of Chartered Accountants in England and Wales) | Business | |
| Millennium blues. (year 2000 computer problem)(includes related articles on embedded systems and on final accounts software) | Business | Alison Classe |
| Mobilizing help. (Foundation for Accountancy and Financial Management promotes growth of accounting profession in central and eastern Europe) | Business | Peter Kemp |
| More than one careful owner. (UK to adopt recycling law)(includes related article on current UK recycling regulations)(Cover Story) | Business | Sharon Smith |
| No need to cry for Argentina. (improving economy) | Business | David Pilling |
| Not at your age! (employing older workers) | Business | Miranda Carr |
| No training, no future. (training of members of Institute of Chartered Accountants in England and Wales)(part two) | Business | Peter Wyman |
| Not ready for the year 2000 - and not alone. (preparations for Year 2000 date change problem) | Business | |
| Not right now, but soon. (French companies preparing to adopt international accounting standards) | Business | Pierre Dufils, Claude Lopater, Pierre Taillefer |
| Out of Africa. (accounting practices in South Africa) | Business | Judy Green, Fulvio Tonelli |
| Perseverance a prerequisite. (foreign investment in Tianjin, China) | Business | Richard Tomlinson |
| Practical proposals. (revision of certificate issuance and renewal by Institute of Chartered Accountants in England and Wales) | Business | Martin Bousfield |
| Practising Certificate arrangements.(Institute of Chartered Accountants in England and Wales' consultative paper) | Business | |
| Preparing Germany for an equity culture shock. (Deutsches Aktieninstitut managing director Rudiger von Rosen) | Business | |
| Progress in body and Seoul?(South Korea business environment) | Business | Catherine Lee |
| Provisioning - is it a step too far? (Accounting Standards Board's prevention of 'big bath' accounting practice) | Business | John Kellas |
| Radical document 'falls off its horse.' (International Accounting Standards Committee's discussion paper on financial instruments) | Business | |
| RAR and IAS: will the twain meet?(Russian Accounting Regulations; International Accounting Standards) | Business | Leonid Schneidman |
| Realism or just number-crunching? (International Accounting Standards Committee's pension proposals) | Business | Andrew Evans |
| Recovering from the Tequila hangover. | Business | James Montier |
| Reporting on the Web: the state of the art. | Business | Catherine Gowthorpe, Gerard Flynn |
| Resource crisis in Ghana. (development of accounting profession in Ghana) | Business | Jeffrey Chesters |
| SEC sets up new audit board. | Business | |
| Share and share alike: the Urgent Issues Task Force should drop SAYE schemes from its proposed Abstract.(employee stock ownership schemes) | Business | Pat Barker |
| Sharman's five rules for 21st century success: how to stop accountants disappearing. | Business | Colin Sharman |
| Strategic tasks the IASC has to tackle. (International Accounting Standards Committee) | Business | Edward J. Waitzer |
| Strategy's two worlds. (ACCA accounting examination may include JohnSon and Scholes's rational model of strategy) | Business | Michael Mainwaring |
| Switch to reflation feeds growth in Japan.(Japanese economy) | Business | Cameron N. Umetsu |
| Tagging along with the other standard-setters: earnings per share presents a great opportunity for worldwide harmonisation. | Business | Carol Page |
| Taking preliminaries a step further: the ASB's latest statement encourages prompt and increased disclosure from the outset. (Accounting Standards Board) | Business | Hannah King |
| The American invasion. (European operations of US firms)(includes related article on UK research laboratory of Microsoft Corp) | Business | Candice Goodwin, Michael Economou |
| The ASEAN financial crisis: a harbinger of things to come? (Association of South East Asian Nations) | Business | Howard Flight |
| The cash flow question: Cash flow statement questions can earn you very high marks - technique is the key. | Business | Clare Finch |
| The 'corridor': an accounting no-go area. (International Accounting Standards Committee's proposals on accounting for pensions) | Business | Ron Paterson |
| The crunch for numbers. (use of non-financial performance indicators) | Business | John Burns, Stuart Turley, Robert Scapens |
| The failure roll-call. (cause of bankruptcies) | Business | John McQueen |
| The fraud chasers. (forensic accountants)(includes related articles on forensic accountants John Smart and David Morrison) | Business | Flavia Hawksley |
| The global revolution. (worldwide shift from cash basis to accrual basis for government accounting) | Business | Simon Bradbury |
| The IASC's long march towards harmonization. (International Accounting Standards Committee) | Business | |
| The impatient need not apply. (foreign investment in India)(includes related article on Enron Corp.'s power project in India) | Business | Tony Tassell |
| The Interpretation of Materiality in Financial Reporting.(Members Handbook Statement 2.401 issued by Institute of Chartered Accountants in England and Wales) | Business | |
| The man who knows what it's like. (KPMG Chmn. Colin Sharman) | Business | |
| The reality of realisation: Refining the realisation concept will solve derivative and hedge accounting problems. | Business | Paul Davies, Michael Davies |
| The right ingredients for China. (Danisco enters Chinese market)(Company Profile) | Business | Rick Marsland |
| The survival business: A major survey shows that chartered accountants in business need to learn to manage their careers. | Business | John Hinton |
| The turnaround kid rides again. (WH Smith Group Finance Director Keith Hamill) | Business | Vicky Meek |
| The US joins the emerging markets. (booming American stock market) | Business | Michael Hughes |
| The wind-up merchant.(Zeneca Group PLC's General Manager of Finance Norman Lyle) | Business | Julia Irvine |
| Three into one: a good idea or a merger made in hell? (integration of pay-as-you-earn, national insurance and value-added tax assessment in UK) | Business | Peter Wyman |
| Too busy to learn? (management training) | Business | Philip Schofield |
| Towards a recruitment revolution.(in accounting industry) | Business | Richard Taffler, Jane Harvey-Cook |
| Toy story. (UK toy industry)(Industry Overview) | Business | Candace Goodwin |
| Trendspotting: They earn a fortune. They can wipe millions off the stock market with a stroke of the pen. | Business | Hamish Champ |
| Tuned into the Bass note. (Bass Finance Director Richard North) | Business | Esther Fletcher |
| UITF Abstract 17: employee share schemes. | Business | |
| Unaccustomed as I am...: Do you turn to jelly at the thought of public speaking? It needn't be so bad... | Business | Khalid Aziz |
| US pressure warps derivative accounting; the IASC's adoption of the FASB standard sacrifices logic for the sake of expediency. (International Accounting Standards Committee; Financial Accounting Standards Board) | Business | Martin Scicluna |
| US SEC makes no promises: To be accepted, IASs must have the same credibility and integrity as US standards. | Business | Arthur Levitt Jr. |
| What is value at risk?(computing value at risk) | Business | John Hitchins |
| Who are they kidding? (creative accounting) | Business | Rhoda Pierce-Brown |
| Will core global standards miss the boat?(International Accounting Standards) | Business | |
| Will IFAC pick up the reins from ISAR? (International Federation of Accountants may continue work of United Nations accountancy body) | Business | |
| Winning ways with a balanced scorecard. (measuring performance of a company) | Business | Lew Perren, Mike Partridge |
| Year 2000: accountants in the firing line. | Business | Adam Taylor |
| You can do it! (passing UK accounting examination without fluency in English) | Business | Michael Mainwaring |
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