The grim reaper

Article Abstract:

A 2004 survey of the accountancy profession in the UK revealed a host of retirement and succession troubles facing independent practices in the country. The survey found that a quarter of firms might face problems such as shrinking pensions, insufficient capital in the practice to pay out retiring partners, a dearth of high caliber new partners willing to invest in the business, and so on.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Surveys, Accounting firms, Accounting services

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Accounting Standards Board UITF Abstract 17 (revised 2003) Employee share schemes

Article Abstract:

Accounting Standards Board UITF Abstract 17 (revised 2003) Employee share scheme is concerned with the measurement and timing of the charge to be recognized by companies in the profit and loss account. It applies to all employee share schemes, including share option schemes with the exception of SAVE-type schemes.

Management dynamics, Stock Ownership Plans, Employee-Owned Corps, Management, Accounting Standards Board, Company business management, Employee stock ownership plans, Income statements

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Pensions and the stock market

Article Abstract:

The future of pensions and the stock market in the UK is discussed.

Taxes, Evaluation, Taxation, Cover Story, Stock-exchange, Stock exchanges, Tax policy

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