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A question of values

Article Abstract:

Attitudes in the UK to the value of property are discussed, and the similar lack of clarity surrounding the valuation of assets in financial reporting is described, with reference to various valuation methods.

Author: Paterson, Ron
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
United Kingdom, Analysis, Buildings and facilities, Valuation, Property

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Hedging your debts

Article Abstract:

Issues are presented concerning the decision which was made by the Joint Working Group on financial instruments to prevent the use of hedge accounting during the preparation of financial reports.

Author: Paterson, Ron
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Hedging (Finance), Joint Working Group (United Kingdom)

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The superficial and the superfluous

Article Abstract:

Issues concerning proposed changes in UK accounting legislation covering the amount of disclosures made in company accounting records sent out to shareholders are discussed.

Author: Paterson, Ron
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
Accounting, Stockholders, Records and correspondence, Financial statements

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Subjects list: Corporation reports, Company reports, Laws, regulations and rules
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