Accounting and finance

Article Abstract:

Recent discussion concerns the future of UK accounting standards and the Accounting Standards Committee (ASC). The cautious approach of the ASC permits considerable judgement in creative accounting. The pressure for internationalization with understandable financial statements may result in many detailed rules and stronger enforcement. Another financial development is the increase in number of and value of management buyouts. The value of management buyouts in the first half of 1987 exceeded 800 million pounds sterling. The 1987 total is expected to be larger than the 1986 total of 1.2 billion pounds sterling.

Standards, Analysis, Management, Finance, United Kingdom. Accounting Standards Committee, Great Britain

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Accounting and finance

Article Abstract:

The revised standard on depreciation in the UK is discussed, and terms such as split and supplementary depreciation are defined. The new 'third market' in London, which will contain stocks of companies too small to be listed on the Unlisted Securities Market, is also discussed. The regulation of this new market, and the difference between the third market and the over-the-counter market is described.

United Kingdom, Terminology, Financial statements, Depreciation

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Accounting and finance

Article Abstract:

Research examines the characteristics in firms which help to predict their financial success or failure. A review of the recent research literature specifically addressing bankruptcy prediction from financial statements analysis is presented. The financial characteristics of firms which are quoted on the UK unlisted securities market are examined.

Research, Forecasts and trends, Bankruptcy, Business forecasting

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