Catalysts for action
Article Abstract:
The British Secretary of State for Trade and Industry, Lord Young, has some suggestions for accountants regarding the single market in 1992. The British government is offering several information sources for businesses including the Spearhead database which includes details of 500 measures and the Department of Trade and Industry's booklet, 'action checklist for business'. The Eighth Company Law Directive will impose standards for auditor qualification. Another important development is the Directive on a General System for the Recognition of Higher Education Diplomas.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1988
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How UK companies measure overseas performance
Article Abstract:
A survey of 105 British multinational corporations indicates that these companies often fail to distinguish between the performance of overseas operations and the performance of overseas managers. Factors affecting these performance measures are discussed, including organizational structures, decision-making processes, and environmental issues. A subsequent article will discuss the foreign currency accounting practices of these multinationals.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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How UK companies account for foreign exchange
Article Abstract:
Accounting treatment is discussed for exchange rate gains and losses resulting from exchange rate fluctuations and foreign currency transactions. A sample of 105 UK multinational corporations is used to examine internal performance evaluation systems used in foreign exchange accounting. Accounting methods and rates chosen have a strong impact on organizational operating decisions.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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