Table Of ContentAccountancy
INTERNATIONAL EDITION
INDEX
JANUARY TO JUNE 1998
VOLUME 121
Article
icinpaonrcei asinacetiab hhlac incaioadseneitecnaa en Accounting Issues
Accounting Solutions
vnalonsiaseaaaiinitinlsiieabiesildtstcdeleshseteeaalpe Books Reviewed
lsdasssatdhen caalenalieittasnnionaipeeaslakaiecesieeaae Commentary
vebiendigaiiatnibeskitidalibastibasceesritlblieaelasetieide Correction
eshbbbiletinsiiecenateuiisesssalakesegiaaeeele Essential Reading*
Finance and Investment
Global Investor
wssenite a tebnibiaciie hues Abinaaniinitcaasitaieaaaamenae Institute
sebsaaiiamaiabiaas International Accounting Solutions
International Briefing
International Profile
< eishicietiaauil sean csassieaanaseghimeotensdidia dana Leader
shies leniininib inl eaneleanicesesheesapguindiecadiaietia Letter
Reports and Accounts
i siseckneasbsiethaialasihssenitedelicanidsnaeliaaemaee Students
Technology
UK Briefing
World Watch
*The Council of the Institute has announced that members are
expected to make themselves aware of Essential Reading
reproduced in ACCOUNTANCY. Official Material
is background information
Compiled by Stephaine Windsor
2098: A Tax Odyssey: Peter W | NAPR 12
21st Century Software: Internat APR 92, | JUN 92ASBEs: (
A
lian merger talks (ACAA) N MAY 12
yn year 2000 (auditors) /B FEB 79
AARF: Accounting bulletir educe trainee failure rates (Gradscore) N JUN 18
AASB Access prochtonar-vte 21st century software - a hard ct nternational bu
See also individual standard Lesley Meall T JUN 47
Accounting bulletins /B MAY Accommodation: See Property
Corporate Law Economic Ref AccountabillTy: See Technology
AASB 1009/AAS 11 - Construction Contracts Accountancy Magazine
IB FEB 78 cern. shopper DTT CO JAN 73
AASB 1012/AAS 20 - Foreign Currency Translation today - current and emerging
standards /B FEB 78 B APR 64
AASB 1016 - Accounting for investments in Associates ils -A SAP! LE APR 4
AASB 1018- Profit and Loss Accounts ff (caption competition) N JAN 19
AASB 1019/AAS 2 - Inventories 3 ent on lack of letters) LE JAN 4
AASB 1020/AAS 3 - Accounting | for Income Tax (Tax Effect aye tna Ne
amended accounting sta Acc ay tania
AASB 1024 - Consolidated Accou nts > als dies; countries; firms; standa
lame for data theft (Infosecurity 98 sur
AASB 1034 - Information to » be O disclosed in Financial Reports Ss judgement dead? - Gerry A
ASC relief for companies /B ( punting market shares (table
Harmonising /B APR 81 China N APR 9
nsulting cake (KRG survey) N MAR 14
AASB 1036/AAS 34 - Borrowing Costs with science - Ron Paterson A
isiness (FTSE 100 Finance Direct
AAT ack integrity", SAICA claims N MAY
Technicians get a reprieve free the tiger N JUN 12
Training bid referred ba eloping countries N MAY 8
ernment) UB FEB 84
ABA: Lawyers get defens ee income growth (Big Six
ABI: Insurance business S¢ t) UB MAR 84 Big Six style - Robert Bruce
AC 103 - Net Profit Or Loss For The Period, Fundamental Errors And Changes In As (FEE push) N MAY 12
Accounting Policies: V ASs /B API B JUN 87 » leading Canadian firms (table) N
AC 108 - Inventories: Harr 3VCA (liability cap on due diligence
AC 109 - Construction Contracts the Great (ICAS signs agreemer
AC 111 - Revenue: Harm mmed N MAR 16
AC 114 - Borrowing Costs d a positive approach in the
AC 116- Retirement Benefit Costs a V rman public accounting profession
AC 117 - Accounting for Discontinued csa ge IN 68
AC 118 - Cash Flow Statements: H t A yed - Kit Platt A JUN 106
AC 119 - Financial Reporting of interests in Joint Ventures minate person to sit on Big Six
IB APR 85 er reciprocity (CPA qualificatio
AC 122 - Research and Development Costs nd transparency (Germany) /B MA
AC 123 - Property, Plant and Equipment: Harr t with IA (US) N MAR 17
AC 124 - Financial Reporting in Hyperinfiationary Economies ounting firms and networks LE
1B APR 85 table) N JUN 12
AC 126 - Related Party Disclosures accounting firms and netw
ACAS: Codes of Practice nting firms (table) N FEB 10
yns (CPAs, China) /B APR 8.
ACCA 21st century style (senior partne
See also Examinations n the merger race - Andrew Darr
FEE's SME group shou } ssia) IB MAY 74
International EDs criticise - ASAP! LE APR 4
irish IIPA forced to surre Internet) - Thomas McDermott
Life at the top (Michael f anadian profession N MAY 10
Mitchell petitions Queer athering the storms N APA 10
Non-greens need to shape and one square forward (intern
Thinking positive on recipro
US says no in reciprocity bat PressWatch survey of accc
Will meet US in reciprocity rs (survey of major companie
nternational trade for professi
ACPA: Adds four more
AcSB: See CIC Rascuntng Networks
AcSEC: See AICPA networks
AGMs: See Shares counting firms and networks LE
accounting firms and netw
AICPA
AcSEC Issues SOP 98-1 ne Solutions
Issues SOP 98-5 /B JUN 8 idget | s AS MAY 67
Issues SSAE 8 and SAS 8¢ IAS MAR 7:
Software revenue recognit A’ s MAR a
“Too aggressive" (ISB rer tes AS MAY 67
US derivatives standard ir pension entitlement AS JAN €
Year 2000 - everywhere juity accounted results AS JUN 73
about acquisitions JAS MAY 66
APB me (ED developments) AS FEB 74
See also SASs nder an operating lease AS MAY 67
Draft guidance (central g allocation of impairment AS MAR 76
Framework for reporting or amortisation AS APR 76
Greater scepticism could fingé tion of associate [AS MAY 66
Principled approach to provid ant Al APR 74 AS APR 76
Using the work of actuaries AN 66
Interest in associate's net liabilities AS JUN 73
APB 6: See AAB 43 Intermediate parent company JAS MAY 66
APB 20 - Accounting ae oint venture accot inting AS MAY 67
AR Baro& nCo : BDO Seidm: J 377m (US MAY 1 Maintenance 3 IAS JAN 66
ARB 43/APB 6 - Treasury Stocks $ rding of) IAS JAN 66 Negative goodwill AS MAR 76
AS 5 - Net Profit Or Loss For The Period Prior Period Items And Changes In Accounting Preferre shares (IAS 32) IAS MAR 75
Policies: Accounting for the a y (VDIS, India) /B MAR 81 Related sclosure and consolidated financial statements [AS JAN 66
Related party transactions JAS MAY 66
ASB Reporting periods JAS MAR 75
See also FRSSE; FRSs; UITF Sale of recent receivables AS JAN 67
Blinding ourselves with science Self-insurance AS APR 76
Consistently inconsistent on priv Smaller entities’ disclosures (FRSSE) JAS JAN 67
E&Y - round two (draft Statement Termination indemnity [AS MAR 75
Government set to ignore guidance Treasury shares (recording of) IAS JAN 66
Heading for trouble over PFl N JAN
It's all fantasy and refuse (Ron Paterson's Julian Hodge Lecture) N MAR 16 Accounting Standards
Moving the problem (financial instru ars A APR 67 See also individual standard-setting bodies; |ASs (General); individual standards
PAGE 1 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX JANUARY TO JUNE 1998
ued) Assets (continued)
UN 81 Goodwill without impairment - to ali men - Brian Singleton-Green W JAN ¢
1 Spain (accounting directives) N FEB 19 In any field (MBAs) - Philip Schofield A MAR 54intangibles were exceptional (Sterling
1AR 58Germany gets standard-setter (respon call) N FEB 19 Publishing) RA FEB 75
Temporary non-residence (Budget) UB APR 90
Accounting Standards Board: See ASB UIG - accounting for developer and customer contributions (Australia) /B MAR 79
Accrual Accounting: Global revolution (government accounting Dir on Bradbury LE FEB 4 UIG - developer and customer contributions (Australia) /B JUN 81
Acher, Gerry Associated Accounting Firms International: See MSNA In
“ t t udgment dead? A/ MAY 65 Associates: See AASB 1016; ED 81; ED 108; FRS 9; IAS 28;SSAF
nge of chang ange management at KPMG) A JAN 34 Association of Accounting Technicians: See AAT
Association of Business insurers: See A8/
Action 2000 eh ur e Association of Partnership Practitioners: See Partnerships
ActionAid: Recy acknowledges firms’ support) N APR 21 Assurance Standards Board: See AsSB
Astra: JDS dilemma N MAY 14
Actuaries Atlantic Computers: JDS expels former directors from ICAEW N APR 13
Adding va tuar to the accounts - Nigel Masters A/ MAY 64
Blinding ourselve cience - Ron Paterson A/ JUN 76 Audit
} their w APB guidance) UB MAR 8&4 See also APB; Court of Auditors; individual ISAs; Liability; Litigatior
AA win Computer Language Research N JAN 11
Adam Associates: M nium update (continuity service) T JUN 64 Advice on Y2K (IFAC ED) /B APR 81
Adaytum ipport for the strategists (enterprise information syster Al ) 7 JUN 52 ASC relief from requirements (Australia) /B APR 81
Adding Value And Actuaries To The Accounts: Nigel Masters A/ MA 6< Audit of small enterprises (IFAC ED) /B MAY 70
Advances e FHSS Auditing and accounting standards (Gee CD-ROM) T MAR 58
Affiliated Conference of Practising Accountants: See ACPA Auditors’ nightmare (agms) N APR 12
After Kripps and Hercules: Auditor liability (Canada) - Colin F Beefing-up bank inspections (Japan) /B JUN 85
Agents: See ] Big Six audit and accounting market shares (table) N MAR 20
Call for an open profession (FEE survey) N JUN 13
Agriculture CIMA decides to join the party (regulation) N MAY 14
h product € ation (ECJ ruling) UB MAY 79 Committee rules (Singapore) /B JUN 86
y UB MAY 78 Documents for shareholders (CNCC guidance - France) /B MAY
iB JUN 91 EC directives threat N MAA 7, Al JUN 78
EC sets up committee N JUN 7
Airport Services es wood Industries EC's Green Paper loses non-audit service clause N FEB 14
Aladdin T Environmental audit (EAC's first report) UB APR 89
Environmental audit (IFAC IAPS) /B MAY 70
Albania Fee ratios fall (Manufacturer's Alliance survey, US) N JAN 19
D&T to sort out mess) N APR 14 Framework tor reporting on internal controls (APB draft proposa
Global 100 companies’ auditors (table) N MAR 20
Go slow (row about pay, Canada) N JUN 26
Albion Training 4sed training for CPA qualification N FEB 18 Guidance on year 2000 (AsSB - Canada)) /B FEB 79
Aldous, Hugh: Regular sy (Robson Rhodes appointment) N FEB 18 Hungary's new chief (Arpad Kovacs appointed by State Audit Off
Alexander, David se and fair -t he European perspective A/ JUN 78 Insurance companies - auditor certificates (Malaysia) {8 MAY 73
Allied Textiles tch (accounting irregularities) N JAN 14 It's unusual - but you can cope - Katharine Bagshaw S APR 13
Alivey, David BAT for standards - Esther Fletcher /P MAR 3: Law on control and transparency (Germany) /B MAY 71
Amalgamated Metal: Recent results RA APR 79 Market-driven auditor? (GPB debate) N JAN 14
Amendment to FRS 5 “Reporting the Substance of Transactions Moret E&Y resigns over conflict of interest (Netherlands) N JUN 19
American Bar Association: See ABA New law (KapAEG, Germany) /B JUN 83
American Dream: Fred Pryor Seminars - Liz Fisher A FEB 54 Non-audit services - Professor Benito Arrufiada C APR 63
American Institute of Certified Public Accountants: See A/CPA Principled approach to providing assurance (internal controls Jon Grant Al APR 74
Procedures for VAT audits (China) /B JUN 82
Andersen Woridwide Sampling ISA (IFAC) /B MAR 79
te apt tne AA worldwide partnership N MAY Segment disclosures (Canada) /B MAY 71
t 1 US N FEB 10 Share of global 100 companies (table) N MAR 21
IN 19 Standards replaced by codified standards (Malaysia) /B JAN
tential split) N FEB 7 Step towards international audit (Russia) /B MAY 74
nfirmed N APR 13 VAT audits (China) /B MAY 71
C (Spectrum) N JUN 12 What it is and how to do it (social accounts) - Mark Wilson and Murdoct
N APR 8 Whistleblowing to auditors (ICAEW discussion paper) UB APR 87
Research audit N JAN 17 Year 2000 (Faculty advice) UB APR 87
Federal Court (arbitration) N MAR 4
j says Simon Bevan (AA) N JAN 14 Australia
Accounting bulletins (AASB/AARF) /B MAY 70
and up N APR 10 ACPA adds four more members N JAN 11
f BankAmerica N JUN 12 ASC relief for companies /B MAR 79
t with PeopleSoft N MAR 8 ASC relief from requirements /B APR 81
Nick Prentice as worldwide tax and jega! pra e head) N FEB 14 Australian merger talks (ASCPA/ICAA) N MAY 12
verybody else votes to merge N JAN Company Law Review Bill 1997 /B JAN 70
ledges firms’ support) N APR 21 Corporate Law Economic Reform Programme /B JAN
sponsorship of Van Gogh N FEE Draft legisiation /B JUN 81
Exposure drafts (accounting policies and segment reporting)
Annual Reports Global revolution (government accounting) - Simon Bradbury LE FEE
Answer To Technology: Organisational framework (ACCA paper 1 Hewson S FEB 65 Harmonising AASB 1034 /B APR 81
Applix tf the strategists (enterprise information systerr on Classe T JUN 53 Leading accounting firms and networks LE JAN 4
New and amended accounting standards /B FEB 78
Arbitration Revised accounting standard /B JUN 82
Anderser yurt N MAR 14 JIG - accounting for developer and customer contributions /B MAR
UIG - converting financial instruments /B MAR 79, IB MAY 70, IB JU
UIG - developer and customer contributions /B JUN 81
Arbor spport for the strategists (enterprise information system asse T JUN 53 UIG - early termination of gold hedges /B MAR 79, IB MAY 7(
Are You Sitting Comfortably?: Piles - Trisha Greenhalgh A MAR UIG - equity accounting /B MAY 71
Arnheim & Co: See Price Waterhouse JIG - insurance activities |B MAR 79
Arrunada, Professor Benito: Non-audit services C APR 63 UIG - superannuation surcharge levy /B MAY
Articles of Association: See Law Year 2000 disclosure /B MAY 70
Arts, The Azerbaijan: Black gold out of the cold -M ark Dixon A APR 28
set in the orts Tate Gallery Bonnard exhibitior
Moore Stephens support Pembroke C
N FEB 21
Andersen Consulting sponsors Va B
Aruba: |'n have > investment) - Ana Wisdell A MAY 38 BA: Companies explain their approach (Year 2000 and Euro) RA MAY 68
Ashtead: Recent rest RA MAR 78
BAT Industries
Asia Into BAT for standards (David Allvey) - Esther Fletcher /P MAR 32
Investment gains RA MAY 69
bitter experience - Brian Singleton-Green W M AY €
N FEB 1¢ BBA: SORP on advances (revised statement) UB FEB 83
astern Europe - Nigel Rendell G/ JAN 54 BCAB: See ICAEW
harges follow conviction (Thomas Dyer, ICAS) N FEB 17
BCCI
£1.8bn claim won't go away (E&Y) N MAR 14
E 60; ED 112; FRED 15; FRED 17; FRS 10; FRS 15; IAS 36; SFAS 125 Accountant convicted of fraud (Abdul Hameed Chiragh) N JAN 10
D&T to appeal decision N APR 9
jard-setters) -G raham Cosserat and Carolyn isaaks A/ JUN 77 PW fined for contempt (US) N MAY 16
m Baxter's feet LE APR 4 Recovery (D&T achieves summary judgement against former employees) N APR 21
ACCOUNTANCY - INTERNATIONAL EDITION - INDEX PAGE 2
BCO: See Law Books
Apples t a stockpicker's guide - Morgan Stanley Dean Witter N JUN 14Auditors - hold-
BDO ing the p t ransom MP N APR 12
Boateng blues (Stoys secures Better payment practice - a guide to credit management - DTI UB APR 88
High noon (Stoys warning ov 30guU Does Shuffling the Deck Work? - Judith A Ross A JAN 37
Hospitality Consulting completes MB Dogbert's top secret management handbook - Scott Adams B APR 64
Leonard Curtis - northern merger witt Electronic job search revolution A MAR 48
Seidman expands Boston and Atlanta Employee trave a tax and NIC guide for employers - Inland Revenue UB MAR 86
Seidman sued for $77m (AR Bar Finance Bill -b oth volumes published UB MAY 78
Financi al reporting today - current and emerging issu¢ B APR 64
BES History of the German public accounting profession Hugh Brian B JUN 68
Budget angers Irish CAs N JAN How to make work fun David Firth A FEB 40
Insight into movement (Gallifor IAS 98 interpretation and application of |ASs - Epstein and Mirza B JUN 68
SpC decision - capital loss or amming - the art and discipline of business creativity hn Kao A FEB 41
1 of the Top Management Team - Jon R Katzenbach A JAN 37
BKR International f managerial incompetence Professor Adrian Furnham A MAY
Big is better (Baker Tilly leave Abraham Zaleznik A JAN 37
Vacancy filled (Haines Watts rom Cross-Border Stock Listings - Dur fford Jnr A JAN 37
BP: Companies explain their Booth Industries: Digression from the Cadbury Cx 4 APR 78
BT: Interactive Internet trainir
BVCA: Firms settle (liability car Borrowing Costs: See /AS 23
Bowled Over: Cricket balls - Christopher McCooey A
Baan
21st century software a har Lesley Meall T JUN 48 Bradbury, Simon
Moret E&Y resigns over conflict Global reve n (government accounting) LE FEB 4
Open government (IFAC) A MAY 89
Back Chat: Round table on IA Ingrid Tighe A JUN 20
Bagdasarian, Christopher: Ex 21 White) N JAN 17 Bradstock: Recent results RA APR 79, RA JUN 80
Braebourne Spring: Running from empty (William Rec Liz Fisher A
Bagshaw, Katharine Bray, John: Bribe wars A MAR 30
How not to be a serial failure
It's unusual - but you can cope Brazil
AA approact C&L N JUN 19
Baker Tilly Side by side - Brazil embraces IASs - Hugh Medley, Paul Sutcliffe and Vinicio Pr
Angel of retribution (Peter Gat
Big is better (leaves BKR to Bribery: See Fraud
Bricker & Melton: BDO Seidman expands Boston and Atlanta offices N APR 1
Bank Austria Bridging The GAAP: Liscy Crofts A APR 128 , A MAY
PW fights to clear its name
Brindle, lan: Professional advisers - 21st century style (senior partners) C MAR 64
PW settles (Sovereign Leasing
Brinton, Denise: Drugs bust (7 year sentence) N JAN 19
Bank of England: Royal Assent British Airways: See BA
Bank of Rock Island: Bank rox British Bankers Association: See BBA
British Petroleum: See BP
Bankruptcy: See /nsolvency
British Telecom: See BT
Banks British Venture Capital Association: See BVCA
See also individual banks Brokers: See Stock Exchanges
Accountants’ duty of care UB
Beefing-up inspections (Japan Brought to Account
Guidelines - strengthening the Karan Bilimoria, Cobra Beer Ltd - Esther Fletcher A MAY
Important amendments to Inc i ndon International Group - Vicky Meek /
Interest relief on deposit account UE
KWG law amended (Germany) /B APA 8 Brown, David A QC: OSC gets a chairman N JUN 14
Brown, Joan: December 1998 - the season of goodwill (FRS 10) A/ JAN 61
Livelier financial centre? (
Simpler reporting (HKSA amends Bruce, Robert
Too laid back over fraud says Sim Divorce from r Big Six style C FEB 60
People do matter (creativity in management) A APR 44
Bar Wars: Ice-cream - Mark Dix Sceptics get serious (managerial incompetence) A MAY
Barfield, Richard: Nearly new ” management theory) A MAR 50
Barings: Deai close (C&L/D&T Spice of life (employee receptiveness to change) A
Barker, Kate: EMU's impact Tense nen iS headache? (stress) A FEB 52
Barnes, Paul: Foul play (finar With you for life (management consultants) A JAN 3¢
Basda Buchler Phillips: Opens Thai office with Ferrier Hodgson N FEB 10
Adopt the euro at your peril T Af
EMU education update T MAY 4é Budgets
See als Budget at a glance, April pp 90-91
Bass International: Czechmat« Canada ral budget /B APR 81
Hong Kong rst SAR budget /B APR 83
Batt, Marie-Christine Hong Kong - introduces advance rulings /B MAY 72
European accounting harmonisat ireland CAs angered (BES) N JAN 9
Towards rules of quality (Frenct South Africa 1998 national budget /B MAY 75
Singapore - 1998 budget /B APR 84
Baxter, Professor Will: Goodwill UK - cash basis deferred N APR 18
Baymark Capital: KPMG hits back UK porate self-assessment UB JAN 78
Beardstown investors: !n your UK - effect on pension costs (M&S/Pochin's) RA MAR 7
Bearing Gifts To Greeks: Adria implications AS MAY 67
Begbies Traynor: Appointed N APR 10 savings ac ounts UB JAN 78
and Customs to consult N FEB 18
Belgium rporation tax UB JAN 78
ICAEW Brussels conference nges UB JAN 78
Moores Rowland Advisers merge UK - pre-Budget consultation UB JAN 78
UK Faculty responds UB MAY 78
Beloff QC, Michael: Ringing t anges (review of ICAEW dis a y procedures) N APR 21 UK - VAT UB MAY 78
Berkeley Group: Recent results RA |
Better Odds Than The Lottery: U Pierce-Brown A MAR 98 Building Societies
Beverley Group: Under-informed aud Legislation expected on demutualisation UB MAR 84
Bhagwan Shree Rajneesh Cult: See New SI UB MAY 77
Big Six: See Accountancy Profess
Big Talk: Round table on !ASs (| Bulgaria: E&Y to restructure Okeanski Robolov N JUN 12
Bilimoria, Karan: Charming the cobra ner A MAY 42 Burnett's Computer Insurance Brokers: Top ten tips T FEB 56
Birmingham Midshires: Support fc JUN 52
Black Gold Out Of The Cold: Mark [ Burns, Stuart
Biayney inquiry: See /CA/ Chasing shadows (computer fraud) T FEB 48
Bless Your Beautiful Hide: Skin car Hector's nous (IR investigation regime) A APR 42
Blick: Fair values reassessed RA FEB 75 Keep it snappy (fraud trials) A MAY 36
Blinding Ourselves With Science: Ron Paterson A/ JUN 76 Present danger (bribes) A JUN 54
Board for Chartered Accountants in Business: See ICAEW Remember The Titanic (employee fraud) A JAN 32
Boateng Ltd: Biues - BDO Stoy Hayward secures rescue package N MAY 19 Sticks and stones (fraud) A MAR 40
Bolton, Lesley: Up in flames (disaster planning) A APR 51
Bonds: Paying and collecting agents UB JAN 77 Business & Accounting Software Developers Association: See Basda
PAGE 3 ACCOUNTANCY - INTERNATIONAL EDITION INDEX JANUARY TO JUNE 1998
Business Combinations Cantrade: See UBS
See also E 61; IAS 22 Cap Gemini: Millennium update (failure rates survey) T JUN 64
SIC achieve nsensus N FEB 8 Capital Trades: See Stock ExchangesCareers
Busines s Decision: PW acquires majority stake (France) N JAN 11, N FEB 10Business Full of Eastern promise (Middie East) - Chris Miller A JAN 38
Etiquette Looking for a flexibie career for life - Sarah Deeks C MAY 54
Bear ene) fts t reeks - Adrian Murdoch LE JAN 4
Eat your way t ccess (China) - Richard Tomlinson A FEB 49 Carey, Jo: Quis custodiet? (European Court of Auditors) C APR 62
3ulf apart -M ark Selway A MAR 49 Carr Galloway Loliey & Averett: Merge with Riggs Story Fulmar & Ingram (US) N JAN 11
Nt yes means no (Chile) -L ake Sagaris A JAN 33 Cars: See Motor industry
Business Expansion Scheme: See BES Carsberg, Sir Bryan
Business Strategy: See Management Back chat - round table on IASs (IASC board meeting, Kuala Lumpar) - Ingrid Tighe A JUN 20
Bouncing Bryan (ICAEW conference) N APR 17
Butler, Daniel
Here today, w } tomorrow (management theory) A JUN 40 Cash Accounting/Flows
rT renewable energy) A APR 38, LE JUN 4 See also AC 118; FRS 1; IAS 7
g with tax investigations (Investigation Service) T JAN 52 Cash basis (Budget) N APR 18, UB APR 91
Cash basis" mourned (ICAEW makes representations to Revenue) N FEB 17
Don't withdraw cash basis (profession's response to government proposals) N MAR 12
FASB concepts proposal /B APR 85
Statements (CICA standard) /B JAN 71
CA Pacific Securities: C&L appointed provisional liquidator (Hong Kong) N FEB 10 Cash for Questions: See Smith, Tim
CABA: Ups and downs (statistics) N APR 21 Cashbacks: See Trade
Castor Holdings: Reports critical of C&L (Canada) N JAN 15
CCAB Catalyst: Get out of e-mail jail (Mailmax package) T APR 58
faces strong opposition) N MAR 16 Cearns, Kathryn: Coping with construction contracts S JAN 58
regulatory structure N MAR 12 Cementone: Recent results RA MAY 69
and Ireland bodies look set to implement Swinson proposals) N FEB 27 Challenge of Change: Change management at KPMG - Gerry Acher A JAN 34
ans snag N JAN 12
2d back to profession N FEB 18 Charities
Draft legislation (Australia) /B JUN 81
Educational charities (Charity Commission draft guidance leaflet) UB JAN 75
Fundraising - Corporate Law Economic Reform Programme (Australia) /B JAN 70
Internet developments UB JAN 75
Bill before Parliament, New Zealand) /B FEB 82 Tax relief for support for world's poor (IR consultation) UB FEB 85
self-assessment (Budget) UB APR 91 Tax- Moores Rowland survey on indirect tax N JAN 14
UB JAN 77 VAT and the Budget UB MAY 78
idy published (ICAI) IB MAY 73
Charming the Cobra: Karan Bilimoria, Cobra Beer Ltd - Esther Fletcher A MAY 42
CGA: Challenge CAs’ monopoly N JUN 19 Charter Trusts: input tax deduction UB JAN 78
Chartered Accountants Benevolent Association: See CABA
CICA Chasing Shadows: Computer fraud - Stuart Burns T FEB 48
Auditing segment disclosures /B MAY 71
tatements /B JAN 71 Children
t stage enterprises /B FEB 79 inland Revenue interpretation - employer-provided childcare UB JUN 90
truments project (AcSB) /B APR 81 Payments to ex-wife UB FEB 86
} by mutual funds (research report) /B FEB 79 Taxing times (C&L, Children First, US) N MAY 19
snterprises (task force) iB FEB 79
inting (solid waste landfills) /B MAR 80 Chile: When yes means no (business etiquette) - Lake Sagaris A JAN 33
t (AcSB approval) /B APR 81
where! /B MAR 79 China
sures (guideline) /B JUN 82 See also Hong Kong
Big Six gain ground N APR 9
CIMA: Decides to join the party (audit regulation) N MAY 14 Cash flow statements (new accounting standard) /B JUN 82
CNC: Eur incements (France) /B APR 82 Commission guidance on articles of association (CSRC) /B FEB 80
CNCC: Documents for shareholders (France) /B MAY 71 Double taxation agreement (Hong Kong) /B APR 82
COB: See Stock Exchanges Eat your way to success (business etiquette) - Richard Tomlinson A FEB 49
CPA: Irish pre t (Denis Ryan appointed) N MAY 19 Foreign tax - revised rules /B MAR 80
CRC: Accounting Bill (France) /B JUN8 3 Further tariff cuts /B FEB 80
CSRC: Guidance articles of association /B FEB 80 Great headhunt - Richard Tomlinson A FEB 32
CSSU: Aid with EMU (guidance document) T JAN 52 Guidelines for listed companies /B MAY 71
CU-Seeme: Vide ferencing products (table) T MAY 50 Hugemarket.com (demand for computers) N APR 21
Cadbury Code: See Corporate Governance Leading firms (table) N JUN 12
Cairns, David sts in the tale of the SIC's deliberations A/ JAN 65 Little eggstra (investment) - Richard Tomlinson A MAY 47
Calan Ramolino: DTT bids to become largest in France (merger) N FEB 14 Low profits from ventures (Fudicia study) N MAR 17
Cambridge University: Not suffering from Te Deum N APR 12 Metal fatigue (Wuhan Iron and Steel) - Richard Tomlinson /P APR 30
Camelot: See Nationa! Lottery New customs regulations (China) /B JAN 71
Paying-in capital /B JAN 71
Canada Penalties for violations (CPAs) /B APR 82
ACPA adds f nembers N JAN 17 Procedures for VAT audits /B JUN 82
s and Hercules (auditor liability) - Colin Fieming A FEB 62 Shenzhen/Shanghai stock exchanges - revised listing rules /B MAR 80
t sures (CICA) /B MAY 71 Time to free the tiger N JUN 12
row about pay) N JUN 26 Tough at the top (Zhu Rongji) - Richard Tomlinson A MAY 26
Supreme Court decision) /B JAN 70 VAT audits /B MAY 71
ws CICA) /B JAN 71 Waiting for the barbarians - Richard Tomlinson G/ APR 60
r reports critical of C&L N JAN 15
hallenge CAs' monopoly N JUN 19 Chiragh, Abdul Hameed: Accountant convicted of BCC! fraud N JAN 10
ng the books (Quebec restaurateurs) N JAN 19 Chitty, David: has IASC lost the plot? (Developing countries) C MAY 56
t access to work papers (Federal Court of Appeal ruling) /B FEB 79 Chocolate Industry: Soft centres, hard profits - Sarah Perrin A APR 34
ypment stage enterprises (CICA) /B FEB 79 Christmas Trees: See Property
al budget /B APF 81 Chronic Fatigue Syndrome: See ME
> leading firms (table) N MAY 10 Citibank: Pain and the glory (Tom Jones) - Sarah Grey /P JAN 24, LE MAR 4
nts ct (AcSB) /B APR 81 City of London Police: Fraud helpline UB FEB 83
nancial! reporting by mutual funds (CICA research report) /B FEB 79
3AAP for small enterprises (CICA task force) iB FEB 79 City Regulation
alobal revolution (government accounting) - Simon Bradbury LE FEB 4 APB draft guidance (central government financial statements) UB FEB 83
30vernment accounting row N MAY 10 Cancellation rights (OEICs) UB MAR 84
juidance on year 2000 (AsSB) /B FEB 79 Consumer complaints and compensation (FSA consultation UB MAR 84
HLB International drive to double North American membership N JUN 12 Corporate governance (new combined code) UB MAY 76
Law (Bolitho and Kripps) /B JUN 82 Deceased Lloyd's Names (practice direction) UB FEB 83
Liability breakthrough N MAY 10 Fraud helpline UB FEB 83
OSC gets a chairman (David A Brown QC) N JUN 14 FSA and Lloyd's regulation UB MAR 84
Dttawa plans federal tax body N JUN 19 FSA's new rulebook UB MAY 76
>ublic sector accounting (solid waste landfills) /B MAR 80 FSA's plan and fees UB APR 87
Regulatory scoop (D&T gains Brenda Eprile) N MAY 12 Insider dealing (FSA power) UB JUN 88
Report on business taxation /B JUN 82 Lloyd's look to the FSA (formal external accountability) UB JAN 75
Securitisations project (AcSB approval) /B APR 81 OPRA complaints procedure (fact sheet) UB FEB 83
Size divides the profession N MAY 10 Pensions mis-selling (single FSA/PIA division formed) UB FEB 83
Smail business issuers /B JAN 70 Pensions review (FSA adjustment) UB MAR 84
Standard Life sues KPMG over lease N FEB 14 Two-stage admissions process (IMRO review) UB JAN 75
Tax treatment of tenant inducements /B MAY 71 Year 2000 issues (LSE AIM warning) UB MAY 76
Treatments harmonised (impaired loans) /B JAN 71
Yesr 2000 - everywhere! /B MAR 79 Civil Justice Council: Legal services - reform UB JUN 88
Year 2000 - new disclosures (CICA guideline) /B JUN 82 Clark, Peter: Counting the cost of pensions (IASC) A MAR 70
JANUARY TO JUNE 1998 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX
Coopers & Lybrand (continued)
Classe, Alison: Support for the strategists (enterpr nformation systems) T JUN 50 Big Six merger looks set to go ahead N APR 7
Castor reports critical (Canada) N JAN 15E&Y gives the other merger a «
Client Privilege EC to step-up PW investigation N FEB 7
Accountant-client privilege t Final merger approval (PW) N JUN 7
Tax accountants hope (US senat Firms in rush to recruit graduates N MAY 17
In a lather (Ed Straw's comments on marriage) N JUN 26
Clifton, Peter: Straight reporting JDS looks into role in hotels cash (Resort Hotels) N JAN 13
Clinton, Bill: Half a packei JDS tribunal (Maxwell) N JUN 16
Closer Than You Think: F ter A MAR 66 Lags on f ncome growth (Big Six worldwide figures
Clubhaus: Recent results F Last resort (Resort Hotels) N JUN 26
Cobra Beer Lid: Charming Esther Fletcher A MAY 42 Law firms wait and see tactics (Tite & Lewis) N FEB 16
Cognos: Support for the strategist terprise information systems) - Alison Classe T JU Loses audit of Sun Television and Appliances N MAR 8
Merger opposition (Europe) N MAY 19
Cole, George Mergers could cause problems for JDS N JUN 16
Desk top conferences (busine Off with her head ("Aladdin") N FEB 21
Forward with faxback T APRA 4¢ One merger's off - the turf wars are on - Vicky Meek N MAR
Taxing times (Children First, US) N MAY 19
Collier, John: Top ICAEW job N JUN
Collum, Hugh: Hugepacket.co.uk (S Coping with Construction Contracts: ACCA International Papers 10 and 13 - Kathryn Cearns
Commission des Operations de Bourse: S S JAN 58
Community Hospitals: Attent e f t Copyright: New S! UB FEB 84
Compagnie Nationale des Commissaires aux Seneies See C
Corbitt, Terry
Companies House Computer : the hidden costs T FEB 44
Change of name (CD-Rom 1 is the key (information security) T JAN 4¢é
Changes to annual return forr
Guidance UB MAY 77 Corporate Entertainment
VAT and search agencies UB MA Entertain or not to entertain? (Conference organisation
Golf is off (E&Y method for retaining female staff, US
Company Law: See Law
Company Secretaries: See Corporate Environmental Reports: See Environmer
Competition: Bill (new set of prog
Complex Groups: Understandir Clare Finch S MAR 72 Corporate Governance
Compuserve: Cutting the cost of Business law amendments (Italy) /B FEB 81
Computer Language Research: A company law review targets fat cats N APR 12
Computers: See Fraud; Hardware dividual supplie janisations; Internet; J Corporate Law Economic Reform Programme (Australia) /B JAN 70
Security; Software Digression from the Cadbury Code (Booth Industries) RA APR 78
Computing Services Software Association: Reas: d T MAR 58.LE APR 4 Hampel Committee opts for “combined” code N FEB 1¢
Comshare: Support for the strategist Hampel report slammed N MAR 16
T JUN 50 Labour sees sense (Hampel comments) N JUN 18
Condoms: David Davies New combined code UB MAY 76
Spain gets own Cadbury report N APR 14
Conferences We're all responsible (Cadbury speech) N J
Bouncing Bryan (ICAEW) N APF
Brussels muscles in on internat Corporate Strategy: See Management
Challenge put to IASC ’ Corporation Tax: See Taxation
C will be flexible (Fourth Directive CorVu: Support for the strategists (enterp
EMU education update T MAY 48
Entertain or not to entertain Cosmetics Industry
Ethics SOS (papers required Slap happy iz Fisher A JAN 26
Euro conference (FEE, Lisbor ax make-over (Estée Lauder, US) WV JAN 19
Implications for multinationals S
International accounting seminars Cosserat, Graham: Death of assets (standard-setters) A/ JUN 77
Net gains for business (int 2 Costa Rica: I'm in haven (offshore investment) -A na Wisdell A MAY 39
No US yes-vote to IASs (S Costain: Going concern statement expanded RA FEB
Non-greens need to shape u
“No solution” on implementatior Costs
Notable quotes (ICAEW) N APA 1 See also AASB 1036; AC 114; AC 116; AC 122; E 59; IAS 9; IAS 23; SIC TF Abstract 1&
US FEI conference reports N JAN Process reengineering (EITF consensus, US) /B FEB 82
Various |ASs seminars | APR 1 Reading between the lines (Tax Law Rewrite Project) UB FEB 85
Confidentiality: New ethical Counting The Cost Of Pensions: IAS 19 (Revised) - Peter Clark A MAA
Countryside Properties: Recent results RA MAR 78
Conglomerates Courses: See Education and Training
Auditors of the global 100
Watching out (Joint Forum or Court of Auditors
EU watchdog gets tough N MAR 17
Conseil Nationai de la Comptabilité: < CNC claims 5% of EU funds (annual report) N JAA
Consistently inconsistent On Private Finance: ASB Jo Carey C APR 62
Consolidated Financial Statements Cowe, Roger: Open persuader (Chris Swinson) A JUN
See also AASB 1024; IAS 27 Cowley, Marcus: Superhighway robbery (Internet management) T APR 4(
Disclosure and consolidated f Cox: First to adopt annual reporting N JUN 17
New law (KapAEG, Germar Creativity: People do matter (management) - Robert Bruce A APR 44
Credibility of Information: |APC framework - Kenneth Gilmour A FEB 12¢
Conspiracy, Incarceration And Compassion: Sally Credit: See Loans
Crichton, Janie: Nothing disclosed, nothing ventured (FRS 9) A/ JAN 63
Construction Cricket: Bowled over - Christopher McCooey A JUN 6
See also AASB 1009; AC 109
Anti-avoidance and builders EB 8 Croft, Sally
CSuobpcionngt rwaicttho rcso nt(rFaicntansc e (AC(Bi ll terr al Papers 10 and 13 athryn Cearns S JAN 58 CCoronfstp irto acyb,e freiendc?a rce(rUaSt)i onN aMnAdY co1m9 passion - Sarah Grey
Consultants Crofts, Lucy: Bridging the GAAP A APR 128, AMAY 5
See also individual firms Cross-Cultural Business Ethics: See Ethics
Big Six tuck into cake (KRG Cumulative Index: UB JAN 75, UB FEB 82, UB MAR 84
With you for life (management Customs: See VAT
Cybercorp: See Martin, Dr James
CCoomnpsluaimnetrs iasnsd uecso mp Cycling: Hard rider (Cooper Lancaster Brewers sponsor time trial) N APR 1
Credit (increase in limits under Czech Republic
Customer reimbursements UB Czechmate? (investment) - Martin Jay A FEB 29
Unfair contract terms (DT! cor
Getting market regquiator N FEB 19
Contracts: See Consumer /ssues
Contributions Agency: More power to Revenue/C UN 18
Controlled Foreign Companies: See CFCs D
Cooper Lancaster Brewers: Hard rider (sponsor cycling time trial) N APR 13
Cooperative Bank: Dog and bone (survey of gender ation differences) N JAN 19 DIY: See Property
DoE: Green Claims Code launched UB APR 87
Coopers & Lybrand
Andersen partners vote to split...wiile everybody else votes to merge N JAN 7 DTI
Appointed provisional liquidator to CA Pacitic Securities (Hong Kong) N FEB 10 Auditors given clean bill of health over Guinness affair (Price Waterhouse) N JAN 12
Approached by AA in Brazil N JUN 19 Company directors’ and secretaries’ particulars UB MAY 76
Barings deal close N APR 8 Company law reform (consultation document) UB APR 8
PAGE 5 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX JANUARY TO JUNE 1998
ontinued Directors (continued)
Consultatior ndertakings and redundancies UB APR 88 Unfit director hotline (DT!) UB FEB 84, CO MAR 85
Credit management guide UB APR 88
Hula-hoops (UK and Ireland CCAB bodies look set to implement Swinson proposals) N FEB 21 DirectPC: Videoconferencing products (table) T MAY 50
ICAs may sue over reciprocity (CPA qualification) N MAY 7 Disability: Aids for the handicapped UB FEB 86
DS dilemma over Astra N MAY 14
Ponders radical regulatory structure N MAR 12 Disaster Planning
2If-regulation plans snag (CCAB pian on hold) N JAN 12 Always on a Monday (Outtrack Data Recovery survey) T JUN 64
Share buybacks consultation) UB JUN 88 Pessimist's charter - Joanne Offer A APR 50
) nominat person to sit on Big Six committee N MAR 12 Up in flames - Lesley Bolton A APR 51
Unfair contract terms (consultation paper) UB MAR 84
fit director hotline UB FEB 84, CO MAR 85 Disciplinary issues
Working Time Directive UB MAY 77 ACAS Codes of Practice UB APR 88
Ban on Council members with “form* (ICAEW) N JAN 12
D'Amato, Senator Alfonso: FASB finds a defender N APR 9 Misconduct charges follow assault conviction (Thomas Dyer, |CAS) N FEB 17
Damant, David: Round table on IASs - Ingrid Tighe A JUN 20 Penalties for violations (CPAs, China) /B APR 82
Danaher, Mitch: Round table on |ASs - Ingrid Tighe A JUN 20 Ridiculously low fines LE MAR 4
Darnill, Andrew: Raising the stakes in the merger race N JAN 16 Ringing the changes (review of ICAEW procedures) N APR 21
Data Protection: See Security Shake-up at the ICAEW (post Tim Smith) N MAR 12
David Berdon & Co: Demerges with Padell Nadell Fine Weinberger & Co (US) N MAR 8 Shamed MP let off with £1,000 fine (Tim Smith) N FEB 17
Davies, David: Making a business out of pleasure - Vicky Meek A JUN 38 What a misconduct probe can cost (Blayney Inquiry) N JUN 14
Davies, Michael and Paul: Need for direction (UITF) A/ FEB 70, LE MAR 4, LE MAY 4
Dawson: UITF 17 and LTIPs RA APR 79 Disclosure
See also AC 126; FRED 13; FRS 8; IAS 20; IAS 24; IAS 32; UITF Abstract 20
De Lorean Corporate disclosure (India) /B JUN 84
AA could set N FEB 10 Irregular disclosure (husband's tax affairs) UB MAY 78
AA will appez JS) NAPR8 Japanese rule change (more transparent accounts) N FEB 19
New law (KapAEG, Germany) |B JUN 83
de Ruyter, George Barthés: France rehearses for a role on the world stage N JAN 18 Requirements (Malaysia) /B JUN 85
De-Mergers: See Mergers Way to give investors exactly what they need (risks) - Robert Hodgkinson A/ FEB 73
Dealing: See Shares Whistiebiowing to auditors (ICAEW discussion paper) UB APR 87
Deaths D inuing Op i : SeeA C 117; E 58; ED 117; IAS 35
See also Trusts; Wills Discounts: See Trade
Sad loss (Eiichi Shiratori) N MAR2 3
Discri and Har
Death Of Assets: Standard-setters - Graham Cosserat and Carolyn Isaaks Ai JUN 77 Age discrimination UB MAR 85
Debenham Tewson & Chinnocks: Recent results RA MAR 78 Age provision not applicable UB JAN 76
Debts: Bills before Parliament (late payment of commercial debt) UB FEB 83 Bill before Parliament (age discrimination) UB APR 87
December 1998 - Season Of Goodwill: FRS 10 - Joan Brown A/ JAN 61 Disability discrimination and small employers (review of 1995 Act) UB FEB 84
Decision Support Tools: See Financial Modelling Disability Rights Commission to be set up UB MAR 85
Deeks, Sarah: Looking for a flexible career for life C MAY 54 Discrimination against transsexuals UB MAR 85
Deferred Tax: See SSAP 15; Taxation Equal pay not fair wages UB APR 88
in brief - disability discrimination UB MAY 77
Deloitte & Touche Maternity rights UB APR 88
Announces merger with VB Groep (Netherlands) N MAR 8 New SSP/SMP rates UB MAY 77
Barings deal close N APR 8 Race discrimination (EAT ruling) UB JAN 76
recovery (achieve summary judgement against former bank employees) N APR 21 Sex discrimination (ECJ ruling) UB JAN 76
r the moon (Premier Leaque) N MAY 17 Sex discrimination and a lesbian couple UB APR 88
riefing written by DTT CO JAN 73 Sex discrimination law - a major change (EAT decision) UB MAR 85
s to become largest in France (merger with Calan Ramolino) N FEB 14 Sexual harassment UB FEB 84
US partner guilty of fraud (Samuel White) N JAN 71 SMP - compensation (amending S!) UB JUN 89
Firebombs and pyramid scams (to sort out Albanian mess) N APR 14 South Africa - weathering the storms N APR 10
Firms in rush to recruit graduates N MAY 17
s with VB Groep (Holland) N JAN1 1 Dividends: See Shares
ores Rowland Adviso;s merger (Belgium) N JUN 12 Divorce From Reality - Big Six Style: Robert Bruce C FEB 60
: Brenda Eprile, Canada) N MAY 12
outh Africa (NRU) N JUN 12 Dixon, Mark
talian Series A) N JUN 19 Bar wars (ice-cream) A JUN 32
é ulting agreement with PeopleSoft N MAR 8 Black gold out of the cold A APR 28
hemical employs Consulting N APR 10 Promise me the Moon (property rights in space) A FEB 37
nerger D&T voted 14th best company to work for) N FEB 21
decision N APR 9 Dixon Wilson: Recycle for life (ActionAid acknowledges firms’ support) N APR 21
Donnelly Mainers Jordan Kline: HRB Business Services takes over (US) N JUN 12
Deluna, Perry: Bank rocked (US fraud case) N JUN 26 Dorling Kindersley: Recent results RA MAY 69
Demutualisation: See Building Societies Double Taxation: See Taxation
Denmark: Plans new law (|ASs v GAAP) N FEB 13 Drugs: Busted (Denise Brinton receives 7 year sentence) N JAN 19
Department of the Environment: See DoE Due Diligence: See Liability
Department of Trade and Industry: See DT/ Duty Of Care: See Liability
Derivatives: See Financial Instruments Dyer, Thomas: Misconduct charges follow assault conviction (ICAS) N FEB 17
Desk Top Conferences: Business communications - George Cole T MAY 49
Deutsche Bank
Nazi gold shame N JUN 26 2
Recent results RA APR 79
E 32- Comparabiloift yF i i it Twists in the tale of the SiC's deliberations
Developing Countries David Cairns Al JAN 65
ern - |AFAD plans pie in the sky says UN N MAY 8
government accounting) - Simon Bradbury LE FEB 4 E5+2
chant International Group warning on emerging markets) N JUN 26 G4+1 gets a rival N JAN 8
David Chitty C MAY 56 Off to disappointing start N MAY 9
N U N 9
54 - Employee Benefits: Towards rules of quality (French GAAP) - Marie-Christine Batt
Development Stage Enterprises: Application of GAAP (CICA, Canada) /B FEB 79 A JAN 56
Devolution: Neeps, tatties and pommes frites (ICAS president's inaugural speech) N MAY 17 E 55 - impairment of Assets: Towards rules of quaiity (French GAAP) - Marie-Christine Batt
Diageo: Changes and realignments in first report RA JUN 79 A JAN 56
Directives: See £ E 57 - interim Financial Reporting: Towards rules ot quality (French GAAP) - Marie-Christine
Batt A JAN 56
Directors E 58 - Discontinuing Operations: Towards rules of quality (French GAAP) - Marie-Christine
entitlement AS JAN 67 Batt A JAN 56
ness (FTSE 100 Finance Directors) N JAN 11
vompany direct 3 “at risk", says loD N MAY 14 E 59 - Provisions, Contingent Liabilities and Contingent Assets
any directors’ and secretaries’ particulars UB MAY 76 International EDs criticised (ACCA) /B FEB 78
mpany law review targets fat cats N APR 12 Maintenance costs [AS JAN 66
ntrolling shareholders as employees UB JUN 89 Towards rules of quality (French GAAP) - Marie-Christine Batt A JAN 56
»srporate Law Economic Reform Programme (Australia) /B JAN 7(
Disqualificatior ollateral companies UB MAR 85 E 60 - Intangible Assets
Disqualification and evidence obtained under compulsion UB MAY 77 international EDs criticised (ACCA) /B FEB 78
Draft legislation (Australia) /B JUN 81 Towards rules of quality (French GAAP) - Marie-Christine Batt A JAN 56
FDs too complacent about risk of fraud (Neville Russell survey) N MAY 16
=inance directors - bad for British business (loD/Oracle survey) T MAR 58 E 61 - Business Combinations
Guide to strategy (an FD's guide) - Brian McEvoy A JUN 44 International EDs criticised (ACCA) /B FEB 78
Law case round-up - inactive directors still responsible UB JUN 89 Towards rules of quality (French GAAP) - Marie-Christine Batt A JAN 56
Nemtsov strikes (company directors targeted over tax dodging, Russia) N MAR 23
No remedy for bad behaviour UB JAN 76 EAT
Phoenix directors and Ni /B MAR 85 Discrimination against transsexuals UB MAR 8&5
JANUARY TO JUNE 1998 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX
EAT (continued)
Maternity rights UB APR 88 Economics
New procedure UB JAN 76Pay state Asian shock waves buffet eastern Europe - Nigel Rendell G/ JAN 54
Proof of theft not required UB APA 88 Ireland - the Celtic tiger roars onward - Eoin Fahy G/ JUN 66
Race discrimination UB JAN 76 Japan faces bleaker outlook - Kevin Grice G/ FEB 58
Salary increases - discretionary provi Korea - slowly turning the corner - Kevin Grice G! MAY 52
Sex discrimination law - a major Stabilising a shaky economy (Japan) /B MAR 82
Sexual harassment UB FEB 84 Thai break (investment) - Howard Winn A APR 24
US economy - the wagon still has four wheels - Peter Warburton G/ MAR 60
EC Waiting for the barbarians (China) - Richard Tomlinson G/ APR 60
See also Court of Auditors; ECJ; EML
Big Six merger looks set to go ahead (PW/C&L) N APR 7 Education and Training
Brussels encounter (Chris LainC discusses EMU) N APR 18 See also Examinations; Students
Coopers and PW get final merger apy ACCA thinks positive on reciprocity (IQAB meeting) N JUN 14
Coopers/PW investigation to be s ACCA to meet US in reciprocity showdown N APR 7
Directives threat to auditors N MAR American dream (Fred Pryor Seminars) - Liz Fisher A FEB 54
EC will be flexible (Fourth Directive Asset in any field (MBAs) - Philip Schofield A MAR 54
EU opens up for CAs (FEE pu Computer systems - the hidden costs - Terry Corbitt T FEB 44
EU will tax savings (proposals Educational charities (Charity Commission draft guidance leaflet) UB JAN 75
European accounting harmonisat Entrée for foreign CPAs (Japan) N JUN 19
Green Paper loses non-audit service c ICAEW plans to overhaul training N APR 18
IASC due process slammed N A ICAs may sue DTI over reciprocity (CPA qualification) N MAY 7
Sets up auditing committee N Private tuition UB MAR 88
Threatens Italy and Spain (ac PW appointed for Know-How Fund training programme N APR 10
Westminster - VAT are you p Review - ICAI (India) /B FEB 81
Training bid referred back to profession N FEB 18
ECJ UK-based training for CPA qualification (Albion Training) N FEB 18
interest-free credit (Primback US says no to ACCA in reciprocity battle N MAR 14
Internet developments UB JAN
Non-production compensation UB MA
Sex discrimination UB JAN 76 Edwin Coe: Last resort (C&L/Hesort Hotels) N JUN 26
Egypt: Oasis for investors - Mark Huband A MAR 26
ED 81 - Accounting for investments in Associates: New Zealand /B JAN 73 Eleco Holdings: Recent results RA FEB 76
ED 82 - Accounting for Property, Plant and 9 New Zealand /B MAY 7 Elephants: Heavy responsibility (KPMG Kruger contract) N MAR 17
ED 86 - Foreign Currency Transiation: Austr alia 1B FEB 78 E-Mail: See /nternet
ED 87 - income Taxes: Australia /B FEB 7 Emerging Markets: See Developing Countries
ED 88 - Provisions and Contingencies: Australia /B FEB 78
ED 89 - Accounting Policies: Ex; re drafts (A IB JUN 82 Employment
ED 90 -S egment Reporting: Exposure drafts (Austral JUN 82 Careers; Discrimination; E 54; EAT; IAS 19; Management; Pensions; Recruitment
ED 108 - Accounting for investments in Associates Africa /B JUN 87 > be amended (Malaysia) /B JAN 72
ED 109 - Changes in Foreign Exchange Rates: South ca 1B JUN 87 Bills betco re Parliament (rights and dispute resol ition) UB FEB 84
ED 110 - Presentation of Financial Statements: South Africa /B JUN 87 Change your job (Robert Half survey on public sector workers) N MAR 23
ED 111 - income Taxes: South Africa /B JUN 8 Compensatory awards (unfair dismissal) UB JUN 89
ED 112 - impairment Of Assets: Sout Consultation -D T! on undertakings and redundancies UB APR 88
ED 114 - Earnings Per Share: South Afri Controlling shareholders as employees UB JUN 8&9
ED 117- Discontinuing >more Sc Golf is off (E&Y method for retaining female staff, US) N MAR 23
EITF: Process reengineering re) In brief -A CAS Codes of Practice UB APR 88
In brief - illegal restraints UB JAN 76
EMU In brief -n ew SSP/SMP rates UB MAY 77
Accounting for the euro - UITF f In brief -n ew tribunal procedure UB JAN 76
Adopt the euro at your peril (Ba In brief -W orking Time Directive UB MAY 77
Advice on the euro (FEE) /B JU/ Inland Revenue interpretation - employer-provided childcare UB JUN 90
Aid at hand - CSSU guidance dc Levy (Malaysia) /B FEB 82
Brussels encounter (Chris Lainé) / New Deal helps SMEs UB MAY 77
Checklist for your strategy /B MAY 70 Official interest rate (employee loans) UB JUN 90
CNC euro pronouncements (France) /B APR 82 Payment in lieu of notice UB FEB 86
Companies explain their approach RA MAY 68 Redundancy settlements (Budget) UB APR 90
Education update T MAY 48 Royal Assent - Employment Rights (Dispute Resolution) Bill 1998 UB MAY
Egg bound (PW adopts emu at L Serious business (making work fun) - Sarah Perrin A FEB 40
Euro conference (FEE, Lisbon) Staff entertainment (VAT) UB JAN 78
Impact on business - Kate Barker C Termination settlements (IR consultative document) UB FEB 85
Impact study (Reserve Bank of Indiz Travel and subsistence (Finance Bill) UB JUN 90
Inland Revenue interpretation US companies overstate profits (Smithers & Co survey) N MAY 8
Millennium and euro costs (U! LE MAR 4, LE MAY 4 Who needs mergers? (D&T voted 14th best company to work for) N FEB 21
New draft interpretations (SIC)
No par value shares (Germany) Encryption Is The Key: Information security - Terry Corbitt T JAN 46
Positively profitable (KPMG survey o Enevoldsen, Stig: Big talk (round table on IASs, IASC board meeting) - Sara
Preparing for E-day - John Sinclair Engineering: Begbies Traynor appointed to sell heavy engineering plant N APA 1
Reporting in euros (COB recommer Enterprise information Systems: See Software
Taxation proposals (Finance Bill Entertainment: VAT on staff entertainment UB JAN
UITF Abstract 21 - proposed intr
Environment
ENIC: Studying the football results Accounting (IFAC study) /B APR 81
EAC's first report UB APR 89
EPs
Environmental audit (IFAC IAPS) /B8 MAY 70
See also ED 114; FRED 16; SSAP § FEE wants greener standards /B APR 81
SEC issues guidance /B MAR 83
Green Claims Code launched (DoE) UB APR 87
ERA: Recent results RA FEB 76 Green issues top the agenda at ISAR N MAR 8
ERP Systems: See Software Inland Revenue interpretation - waste-site expenditure UB JUN 90
need to shape up (Meacher at ACCA conference) N MAY 17
EU ctor accounting (solid waste landfills, Canada) /B MAR 80
See also Court of Auditors; EC; ECJ; EN ndividu cle for life (ActionAid acknowledges firms' support) N APR 21
Claim under the Eighth VAT Directive UB MAR 88 n on the power (renewable energy) - Daniel Butler A APR 38, L
European accounting harmonisation (EC views) - Marie-Christine Batt A APR 70
European Communities Bill introduced to Cor s UB JAN 75 Eprile, Brenda: Regulatory scoop (D&T, Canada) N MAY
European Parliamentary Elections \troduced to Commons UB JAN 75 Equalisation Reserves: See /nsurance
Fraud claims 5% of funds (Court of A S annual report) N JAN 15 Ernst & Whinney: Accountants’ duty of care UB JUN 89
Low profits from Chinese ventures study) N MAR 17
Merger opposition (C&L/PW) N MAY 19 Ernst & Young
Speaks with one voice on direct taxation N JAN 9 £1.8bn claim won't go away (BCCI) N MAR 14
Tackling tax competition top of agenda N JUN 19 Andersen partners vote to split...while everybody else votes to merge N JAN 7
Tariff preference UB JAN 78 ASB - round two (draft Statement of Principies) N APR 8
True and fair - the European perspective - David Alexander A D&T to appeal BCC! decision N APR 9
VAT rate increases UB FEB 86 Get in the pic, Nick (Tate Gallery Bonnard exhibition) N MAR 2
Working Time Directive UB MAY Gives the other merger a chance N MAR 7
Golfi s off (method for retaining female staff, US) N MAR 23
EVA: See Valuations Hit by $4bn lawsuit over consultancy advice (Merry-Go-Round, US) N JAN 10
Earnings Per Share: See ED 114; EPS; FRED 1 It's all fantasy and refuse (Ron Paterson's Julian Hodge Lecture) N MAR 16
Moret resigns over conflict of interest (Netherlands) N JUN 19
Eastern Europe Restructuring of Okeanski Robolov (Bulgaria) N JUN 12
See also individual countries There's a leak (Vietnamese authorities hoid E&Y employee over state secrets) N JUN 26
Asian shock waves buffet eastern Europe - Nigel Rendell G/ JAN 54
Espionage: There's a leak (Vietnam)N JUN 26
Eat Your Way To Success: Chinese business etiquette - Richard Tomlinson A FEB 49 Essential Reading: See Official Material and Essential Reading
Economic Vaiue Added: See Valuations Estée Lauder: Tax make-over (US) N JAN 19
PAGE 7 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX JANUARY TO JUNE 1998
Ethics FRS 1 (Revised 1996) - Cash Flow Statements
New guidance (IFAC n confidentiality and lowballing) /B FEB 78 Nothing disclosed, nothing ventured (FRS 9) - Janie Crichton A/ JAN 63
SOS (papers required on cross-cultural business ethics) N JUN 26 Smaller entities’ disclosures (FRSSE) IAS JAN 67
Etiquette: See Business Etiquette FRS 2 - Accounting for Subsidiary Undertakings: Scotswood RA APR 78
Euro, The: See EMU
European Court of Justice: See ECJ FRS 3 - Reporting Financial Performance
Disagreement over company for sale (Scotswood Industries) RA APR 78
European Union: See EU Goodwill amortisation AS APR 76
Evans, Lisa: History of the German accounting profession - Hugh Brian Markus B JUN 68
Everton: All change for signing-on fees RA JAN 69 FRS 4 - Capital instruments: Accounts win praise N MAR 13
Examinations FRS 5 - Reporting the Sub of Ti ti
gy (organisational framework) - Edmund Hewson S FEB 65 Amendment - the private finance initiative (ED text) OM FEB 118
ction contracts (International Papers 10 and 13) - Kathryn Cearns S JAN 58 ASB heading for trouble over PFI N JAN 13
Glenn Haldane S MAY 60 ASB takes blow over PFl N APR 12
IFAC paper) /B APR 81 Consistently inconsistent on private finance (ASB) - Nigel Middleton A/ APR 73
a serial failure -K atharine Bagshaw S JUN 74 Government set to ignore ASB guidance (PFI) N JUN 17
surrender syllabus N APR 14 SORP on advances (BBA/IBF revised statement) UB FEB 83
but you can cope (auditing) - Katharine Bagshaw S APR 130 SORP on leasing (Finance and Leasing Association draft statement) UB FEB 83
reduce trainee failure rates (Gradscore) N JUN 18 Towards a global standard (financial instruments) - lan Hague 4 APR 65
mplex groups (ACCA Paper 13) - Clare Finch S MAR 72 Unsatisfactory affair of insurance accounting (equalisation reserves) A/ FEB 72
Exceptional Items: Exceptional £7m (Tring International) RA MAR 77 FRS 7 - Fair Values in Acquisition A
Exchange Rates: See /AS 21 Deferred consideration AS MAR 76
Exhibition Services: Nature of supply UB JUN 91 Reassessed (Blick) RA FEB 75
Experian: |r cy league (survey) N JUN 26 Will FRS 10 hit the target? - Ron Paterson A FEB 124, LE MAR 4
Exports and nent See Trade; VAT
Extranet: See /nternet FRS 8 - Related Party Disclosures
Disclosure and consolidated financial statements [AS JAN 66
Related party transactions [AS MAY 66
F
FRS 9 - Associates and Joint Ventures
Changes and realignments in first report (Diageo) RA JUN 79
FA: See Footba Definition of associates AS MAY 67
FAFA: See Legislation Disclosure of equity accounted results AS JUN 73
FAS 125 - Accounting for Transfers and Servicing of Financial Assets and Interest in associate's net liabilities AS JUN 73
Extinguishments of Liabilities: Securitisations project (AcSB approval) /B APR 81 Joint venture accounting AS MAY 67
Nothing disclosed, nothing ventured - Janie Crichton Ai JAN 63
FASB Recent results (Dorling Kindersley) RA MAY 69
See é Jividual FASs Text ER FEB 89
C mergers N JUN 13 Treatment of associates and joint ventures (Pochin's) RA MAR 77
'B APR 85
B FEB 82 FRS 10 - Goodwill and | gible Assets
Alfonso D'Amato) N APR 9 Amortisation AS APR 76
tical peint in its history" (Ed Jenkins comments) N MAY Death of assets (standard-setters) - Graham Cosserat and Carolyn lsaaks A/ JUN 77
2nd for the top dog (Ed Jenkins) N MAR 22 December 1998 - the season of goodwill - Joan Brown A/ JAN 61
S es IB MAY 75 Deferred consideration AS MAR 76
nal interference (FAFA) N MAR 9 Goodwill - allocation of impairment AS MAR 76
ecurities IB JUN 87 Negative goodwill AS MAR 76
ires (statement no. 132) /B FEB 82 Negative reserve AS APR 76
rid heavyweight (Jim Leisenring) - Sarah Grey N APR 20 Season of goodwill for the ASB N JAN 13
S (tax accounting blamed on Christmas party) N APR 21 Text ER FEB 105
standard ir jeopardy (AICPA) N FEB 12 Will FRS 10 hit the target? - Ron Paterson A FEB 124, LE MAR 4
jerivative accounting - Martin Scicluna LE JAN 4
FRS 21 - Accounting for the Effects of Changes in Foreign Currency Exchange: Approved
(New Zealand) /B JAN 73
UN 81
idit profession N JUN 13 FRSSE
f strategy /B MAY 70 Text (November 1997) ER JAN 81
As N MAY 12 Small, but imperfectly formed - Richard Murphy and Michael Page A/ JAN 64
sbon) / APR 127 Smaller entities’ disclosures [AS JAN 67
al (E5+2) N JAN 8 Why the tizzy over the FRSSE? - Isobel Sharp A/ MAR 74
igo NJAN9
tandards /B APR 81 FSA
Cancellation rights (OEICs) UB MAR 84
Consumer complaints and compensation (consultation papers) UB MAR 84
Insider dealing UB JUN 88
wing (GAAP vs IASs - conference) N JAN 17
Lloyd's look to the FSA (formal external accountability) UB JAN 75
ng at last (conference) N JAN 17 Lioyd's regulation UB MAR 84
New rulebook UB MAY 76
FIFs tment Pensions mis-selling (single division formed) UB FEB 83
FMC w your rights (computer disputes) T FEB 57 Pensions review (adjusts rates of return) UB MAR 84
FRC: Risk reporting needs to improve N JAN 14 Plan and fees UB APR 87
FRC (Australia) rporate Law Economic Reform Programme /B JAN 70
FRED 12 - Goodwill and Intangible Assets: Will FRS 10 hit the target? Ron Paterson FTSE 100: CAs are back in business (Finance Directors) N JAN 11
A FEB 124, LE MAR 4 Faber, Diana: See Law Commission
Faculties: See ICAEW
FRED 13 - Derivatives And Other Financial Instr “ments Fahy, Eoin: ireiand - the Celtic tiger roars onward G/ JUN 66
Adding value and actuaries to the accounts - Nice Masters A/ MAY 64 Fair Value Accounting: Quiet revolution that's about to get bloody - Sarah Grey W MAR 6
Prompt Greenalis) RA MAR 78
Falkiand Isiands
FRED 14 - Provisions and Contingencies Double tax agreement UB MAR 86
90 ar Mike Metcalf Al APR 72, LE JUN 4 Revenue's double taxation conventions approved UB JAN 77
\dard-setters) Graham Cosserat and Carolyn Isaaks A/ JUN 77
perating lease AS MAY 67 Fee Income
sts (UITF) - Davies and Davies A/ FEB 70, LE MAR 4, LE MAY 4 Contrasting results (PKF v KPMG) N FEB 16
Coopers lags on growth (Big Six worldwide figures) N JAN 10
JITF ‘raft abstract) AS FEB 74 Healthy results and a positive approach in the US (annual survey) N FEB 10
KPMG grows in every sector N MAR 17
FRED 15 - enpelment of Fixed Assets and Goodwill Leading Australian accounting firms and networks LE JAN 4
Dea th 1 assets standard-setters) - Graham Cosserat and Carolyn !saaks A/ JUN 77 Leading Canadian firms (table) N MAY 10
dwill - a ation of impairment AS MAR 76 Leading Chinese firms (table) N JUN 12
Leading South African accounting firms and networks (table) N APR 10
FRED 16 - Earnings Per Share: Supplement OM APR 120 Leading US accounting firms (table) N FEB 10
FRED '1 7- peep of Tangible Fixed Assets Fees: See Lowballing
EC e 0 auditors N MAR 7, Ai JUN 78 Ferrier Hodgson: Buchier Phillips opens Thai office N FEB 10
rar pens lease AS MAY 67
n tangible fixed assets - Chris Westwick A/ JAN 62 Fikkers, Regina
D hit the target? -R on Paterson A FEB 124, LE MAR 4 Moving the problem (financial instruments) A APR 67
What's all the fuss about? (Financial instruments) A MAR 96
FRRP
Cut the profits, GRE told N APR 18 Film Industry
Ruling causes consternation (RMC) N JUN 17 Finance and Leasing Association: SORP on leasing (draft statement) UE FEB 83
JANUARY TO JUNE 1998 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX
Film Industry (continued) France (continued)
Finance Departments: Fighting for IT (interactive Information Services survey) T APR 58 Reporting in euros (COB recommendation) /B MAR 80
Oversight - PW partner wins role on ballot process N APR 14 Towards rules of quality (GAAP) - Marie-Christine Batt A JAN 56
Tax boost for UK N MAY 17 Year end headache /B JAN 71
Tinsel toytown (PW gets mention) N APR 27
Fraud
FinanceWise: Cutting the cost of informati Accountant convicted over BCCI (Abdui Hameed Chiragh) N JAN 10
Financial Accounting Fairness Act 1998: Bank rocked (US) N JUN 26
Banks too laid back says Simon Bevan (AA) N JAN 14
Financial Institutions Bribe wars - John Bray A MAR 30
Banking guidelines - strengthening the system (Malaysia) Cantrade pair found guilty (Jersey) N MAY 12
Stabilising a shaky economy (Japar MAR 82 Chasing shadows - Stuart Burns T FEB 48
Year 2000 strategies (Hong Kong) /B APR 83 Claims 5% of CU funds (Court of Auditors annual report) N JAN 15
Ex D&T US partner guilty (Samuel White) N JAN 11
Financial Instruments FDs too complacent about risk (Neville Russell survey) VNM AY 16
Closer than you think - Paul Pacter A MAR 66 Firebombs and pyramid scams (D&T to sort out Albanian mess) N APR 14
Exchange losses - first decision hand Greater scepticism could finger fraud (APB) N MAY 14
FASB defers derivatives (US) /B F Hector's nous (IR investigation regime) - Stuart Burns A APR 42
FASB to issues derivatives rules ( y Helpline UB FEB 83
Interim still a niggie (IASC board meeting) N FEB 9 Innocent broker must pay (transfer of shares) UB JUN 89
Investment in overseas subsidiary /AS JAN 66 Jail for tax accountant (Alan Lewis) N JAN 14
Moving the problem - Regina Fikkers A APR 67 Keep it snappy (trials) - Stuart Burns A MAY 36
New draft interpretations (SIC) /B JAN Major rationalisation of corruption law (Law Commission report) UB MAY 76
New project (AcSB, Canada)) /B APR 8 Present danger (bribes) - Stuart Burns A JUN 54
New team (IASC joint working group) / Remember The Titanic - Stuart Burns A JAN 32
Plenty for the IASC to row about (Janua rd meeung) N JAN 8 Retired partner sent down (Alfred Williams, ex-Touche Ross N JUN 18
SIC achieves consensus N FEB 8 Review of the law (Law Commission) UB JUN 88
Standard inches closer (iASC bo meeting, Kuala Lumpar N JUN 9 Social security hotline 1B MAR 85
Towards a global standard - lan Hague A APR 65 Sticks and stones - Stuart Burns A MAR 40
UIG - conversions (Australia) /B MAR 79, IB MAY Treaty to ban corporate corruption N JAN 15
UIG - converting financial instruments (Australia) /B JUN 81 Trial by jury may be abolished N MAR 13
UIG - early termination of gold hedges (Australia) /B MAR 79, IB MAY 70, IB JUN 81
UITF Abstract 19 (US) ER APR 124 Fred Pryor Seminars: American dream - Liz Fisher A FEB 54
US derivatives standard in jeopardy Friendly Societies: See insurance
US pressure warps derivative accounting - Martin Scicluna LE JAN 4 From Kafka to Cybercorp: Dr James Martin - Tim Green /P FEB 34
What's all the fuss about? - lan Wright and Regina Fikkers A MAR 96 Fudicia: Low profits from Chinese ventures N MAR 17
Fuel: See Environment; Oil
Financial Modelling: Beginner's guide - John Hope T MAR 52
Full Of Eastern Promise: Careers in the Middle East - Chris Miller A JAN 38
Financial Reporting
See also FRAP: FRSSE; individual forn Futures
Finance Bill proposals UB APR 89
Accounts win praise N MAR 13
Better odds than the lottery (unde a Pierce-Brown A MAR 98 Simex frees commission rates /B MAR 83
Cox first to adopt annual reporting
Mutual funds (CICA research report
Numbers that count (Morgan Stanley guide to cc ints) N JUN 14 G
Straight reporting (annual reports) - Pete
Stricter regime for returns (Hong Kon 3 G4+1
Gets a rival (E5+2) N JAN 8
Financial Services Authority: See FSA Like it or not, discuss it (performance statements) N JAN 8
Finch, Clare: Understanding complex groups Performance project moves on N FEB 19
Reporting financial performance (discussion paper) /B FEB 78
Finland Wants more influence (performance statements and leasing) N APR 9
Double taxation - new S! UB JAN Way forward for performance reporting - L Todd Johnson A/ FEB 71
HLB international appoints Tietotili Oy as a new member N JAN 11
GAAP
First American Corporation: See 8C Bridging the GAAP - Lucy Crofts AAPR 128, A MAY 58
Denmark plans new law (IASs) N FEB 13
Fisher, Liz Detail debate in full swing (GAAP vs IASs - FEI conference) N JAN 17
American dream (Fred Pryor Seminars) A F Development stage enterprises (CICA) /B FEB 79
Haves and the have nots (World Watch IASs win preference in France N FEB 13
Kicked into touch (rugby union) A MAR 37 Small enterprises (CICA task force, Canada) /B FEB 79
Running from empty (William Record, Braebourne Spring) A JUN 56 Towards rules of quality (France) - Marie-Christine Batt A JAN 56
Slap happy (cosmetics industry) A JAN 26
We're clean (offshore investment) A MAY 40 GAAR: See Taxation
GPB: Market-driven auditor? N JAN 14
Fixed Assets: See FRED 15; FRED 17; SSAP 28
Fixed Overheads: Glenn Haldane S MAY 60 G R (Holdings): Spotlight falis on foreign subsidiary RA JAN 68
Fleming, Colin: After Kripps and Hercules (auditor liability in Canada) A FEB 62 Gabriel, Peter: Angel of retribution (sues Baker Tilly) N MAY 19
Gallaher: Recent results RA JUN 80
Fletcher, Esther Galliford: Insight into BES movement RA FEB 76
Charming the cobra (Karan Bilimoria, Cobra Beer Ltd) A MAY 42 Gartland Whalley and Barker: Pro forma data show investment return RA APR 78
Into BAT for standards (David Alivey, BAT Industries) /P MAR 32 Gas: See Oil
Gatward, Murdoch: What it is and how to do it (social accounts) A JAN 110
Footbalii Gecker, Jocelyn: Rising from the ashes (investing in Malaysia) A MAY 22
All change for signing-on fees RA JAN 65 Gee Publishing: Auditing and accounting standards (CD-ROM) T MAR 58
Clubs are over the moon (Premier League) N MAY 17 Geek's Guide: Computer jargon - Lesley Meall T JAN 44
Foul play (financial controls) - Paul Barnes A MAY 44, LE JUN 4 Gender: Dog and bone (Cooperative Bank survey of gender negotiation tactics) N .
Fouling up the net (World Cup) 7 54 General Practitioner Board: See GPB
Serious cash (Italian Series A) N JUN 19 Geothermal Power: See Environment
Studying the results (ENIC) RA JUN 8
Germany
Foreign Companies: See CFCs Gets standard-setter (response to IASC call) N FEB 19
Foreign Credit: See Loans History of the German public accounting profession B JUN 68
Foreign Currencies/Exchange: See AASB 1012; ED 86; ED 109; EMU; Financial Instruments IASC translations (trying to stamp out unofficial versions) N APR 14
FRS 21; IAS 21; individual curren SSAP 20; UITF Abstract 19 KWG banking law amended /B APR 82
Foreign investment Funds: See /nvestment Law on control and transparency /B MAY 71
Forensic Accounting: AA and PW investigation of BankAmerica N JUN 12 Left turn at Brandenberg (investment) - Adrian Turner A JAN 28
Forth Ports: Property review prompts new approach RA JUN 79 Nazi gold shame (Deutsche Bank) N JUN 26
Fortune Magazine: Who needs mergers? N FEB 21 New law (KapAEG) /B JUN 83
Forward With Faxback: Ge Cole T APR 46, LE JUN 4 No par value shares /B JAN 72
Foul Play: Financial controls in all - Paul Barnes A MAY 44, LE JUN 4
Foulds, Michael: Life at the top (takes over ACCA presidency) N JUN 17 Gerrard Report: Pat on the back (number of responses) N JAN 19
Ghazaleh, Talal Abu: World's most unloved accountant? - Sarah Grey N MAY 18
France Gilmour, Kenneth: Credibility test (IAPC framework) A FEB 126
Accounting Bill /B JUN 83 Give Your Bones A Break: Osteoporosis - Trisha Greenhalgh A APR 54
CNC euro pronouncements /B APR 82 Global Investor: See Investment
COB on year 2000 issues /B JUN 83 Global Revolution: Government accounting - Simon Bradbury LE FEB 4
Documents for shareholders (CNCC guidance) /B MAY 71
DTT bids to become largest (merger with Calan Ramolino) N FEB 14 Going Concerns
IASs win preference over US GAAP N FEB 13 See also Insolvency
Joining the Legion (Jacques Potdevin, JPA International Network) N FEB 19 Statement expanded (Costain) RA FEB 75
PW acquires majority stake in Business & Decision N JAN 11
PW buys majority stake in Business Decision N FEB 10 Gold
Reform law passed /B MAR 80 Nazi shame (Deutsche Bank/Swiss National Bank) N JUN 26
Rehearses for a role on the world stage (George Barthés de Ruyter) N JAN 18 UIG - early termination of hedges /B MAR 79, IB MAY 70, IB JUN 81
PAGE 9 ACCOUNTANCY - INTERNATIONAL EDITION - INDEX JANUARY TO JUNE 1998
