History is not bunk

Article Abstract:

This article deals with the fairness of measuring the present value of future cash flows as a potential contribution to an enterprise. With the premise that forecasting the future accurately is unattainable, it is preferable to measure everything at the amounts the transactions were originally undertaken.

Cash Management, Forecasts and trends, Measurement, Accounting and auditing, Cash flow, Future earnings potential

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The powers that be

Article Abstract:

Several laws have been passed which grant additional powers to the government in the U.K. to gather information in cases of suspected tax fraud. They are the Finance Act 2000, Taxes Management Act 1970, Criminal Justice and Police Act 2001 and Proceeds of Crime Bill.

Laws, regulations and rules, Powers and duties, Tax evasion, United Kingdom. Board of Inland Revenue, Governmental investigations, Government investigations

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