, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in …

best practice and original data on commercial service charge management to devise an ideal type framework for accounting … applying to their management of the service charge process, specifically with regard to accounting issues therein. The paper is … not proposing a definitive adoption of accruals accounting, but provides an analysis of the potential advantages – and …

The vast majority of the acquisitions of UK‐quoted companies are friendly. This paper compares the accounting …

Purpose – The aim of this paper is to describe “resource margin accounting” (RMA) as a valuation framework in strategic …

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when …

Focuses on understanding accounting and economic concepts, relationships and factors important as a basis for economic … review and develops perspectives useful to those with or without knowledge of accounting. Distinguishes between accounting …

It is often said, in business and business schools, that accounting is the language of business. This paper attempts to … deconstruct this nostrum by demonstrating the possibility of a language of business existing and why accounting is not it. The … paper will briefly discuss the technical ability of accounting to behave as a communication medium and finally suggest that …

A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the …

Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests … that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a … accounting profession has a duty to account for all the tangible and intangible assets of a business. However, as this paper …