A question of values

Article Abstract:

Attitudes in the UK to the value of property are discussed, and the similar lack of clarity surrounding the valuation of assets in financial reporting is described, with reference to various valuation methods.

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Hedging your debts

Article Abstract:

Issues are presented concerning the decision which was made by the Joint Working Group on financial instruments to prevent the use of hedge accounting during the preparation of financial reports.

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The superficial and the superfluous

Article Abstract:

Issues concerning proposed changes in UK accounting legislation covering the amount of disclosures made in company accounting records sent out to shareholders are discussed.

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