Table of contents
Selection techniques within the accountancy profession in Scotland
Elizabeth Gammie, Erica Cargill, Bob GammieThe ever‐increasing cost of seeing a graduate training contract through to its successful completion has made the selection decision, and indeed the choice of selection techniques…
597
The use of usefulness: An examination of the user needs approach to the financial reporting conceptual framework
Sean McCartneyThe paper analyses the concept of ‘user needs’, which has been widely adopted by official bodies as the basis of a conceptual framework for financial reporting, including the ASB…
1478
A critical review of accounting standard setting and the role of Government from 1980 to 1990
Robert DayIn the UK, the role of the state in accounting regulation has been ambivalent for some decades. On the one hand, confidence has been openly expressed in the system of private…
554
Derivatives reporting in the UK: A treasury perspective on the introduction of FRS 13
Christine Helliar, Theresa Dunne, Lance MoirThe past twenty years have seen a significant increase in the use of derivative financial instruments by companies throughout the world (Berkman and Bradbury 1996; Berkman…
535
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou