Could be better

Article Abstract:

The International Accounting Standards Committee's (IASC) reporting regulations on cash flow management and income tax are discussed, focusing on corporations' abilities to adhere to IASC regulations. Topics include defining cash versus cash equivalents, use of debt approach techniques to report cash flow, and reporting of deferred tax liabilities.

Standards, Management, Accounting and auditing, Income tax, Financial statements, Cash management, Cash flow

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Exceptions to the rule

Article Abstract:

A 1999 survey conducted by International Accounting Standards Committee and published in the Financial Times reveals many companies admit to not maintaining full compliance. Clients appreciate knowing if their accountants are less than fully compliant, so the Committee should withhold penalties unless compliance is significantly substandard.

United Kingdom, Practice, Financial Times (London, United Kingdom) (Newspaper)

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Financial reporting

Article Abstract:

Issues are presented concerning the developments in international financial reporting which have occurred in 2001. Countries discussed include the US and Canada. Taxation issues in Australia, US, Ireland and France are included.

Laws, regulations and rules, Taxation

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