Apples plus oranges equals bananas

Article Abstract:

Accounting methods for balance sheets have come under scrutiny since a report by the Institute of Chartered Accountants of Scotland, 'Making Corporate Reports Valuable'. Among the points made are that present day accounts concentrate on the legal form of transactions rather than the substance, and that they concentrate on cost rather than value. Further discussion on the subject is needed.

United Kingdom, Management, Reports, Financial statements, Great Britain, Institute of Chartered Accountants of Scotland

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New economy accounting - the next generation

Article Abstract:

A discussion of some secondary issues arising from accounting for electronic businesses is presented, including dealing with bartering, payment in shares and accounting for intangible assets and development costs.

Accounting and auditing, Electronic commerce, E-commerce, Intangible property, Intangible assets, Barter

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A case of rearranging deckchairs?

Article Abstract:

Issues are presented concerning the publication of the United Kingdom Accounting Standards Board's FRED 22, "Reporting Financial Performance" in December 2000. The proposals within FRED 22 are discussed.

Standards, Criticism and interpretation, Reporting Financial Performance (Standard)

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