1992 and the information mountain

Article Abstract:

One of the effects of the single European market of 1992 will be an increase in the number of regulations affecting the accounting profession as it moves toward harmonization. Accounting firms, both international and domestic, must begin to organize information resource in an efficient way. Firms must delineate an information plan to identify and evaluate materials, selecting those materials relevant to the firm's needs. An information plan must also deal with the issues of acquisition and storage, control, recording, availability, and destruction. Security and disaster planning is essential to any information plan. Information resources should be situated in an easily accessible, attractive environment conducive to study. Responsibility for information should be delegated to a librarian or employee serving as an information officer.

Accounting and auditing, Information services, European Union, Single European market, European Community

---

Tax avoidance: a new approach to the New Approach

Article Abstract:

Great Britain's Inland Revenue board has been challenging certain schemes which are designed to allow large numbers of firms to avoid taxes. Taxpayers and their advisers have been relying for many years on the case of IRC versus Duke of Westminster as a way of keeping courts from looking at the underlying substance of documents and transactions involved in these arrangements. Three cases which Inland Revenue has lost on appeal in higher courts are described: Craven versus White, Bowater, and Baylis versus Gregory.

Cases, Tax planning, United Kingdom. Board of Inland Revenue

---

Building societies: spoilt for choice

Article Abstract:

The effects of the re-writing of Schedule Eight of the Building Societies Act of 1986 and other reforms are discussed in relation to the motivation of building societies to convert to public limited company status.

Savings and loan associations

Similar abstracts:

• Abstracts: EFT and the auditor. Accounting for uncertainty
• Abstracts: Humanity: the measurable resource. Framework for the preparation and presentation of financial statements
• Abstracts: Strategizing, economizing, and economic organization. Differentiation strategies in 'stalemate industries'
• Abstracts: R&D: understanding corporate behavior. Scottish commercial property outlook brightens

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.