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					ACCOUNTANCY MAGAZINE INDEX                                                                         1




                                       Accountancy
               THE LEADING MAGAZINE FOR FINANCE IN BUSINESS


                                              INDEX
                                      JANUARY TO JUNE 2002
                                          VOLUME 129

             SUBJECT INDEX                                                                    1
             AUTHOR INDEX                                                                    52


                                            Key to Index
             A                                                                          Article
             AI                                                              Accounting Issues
             AS                                                          Accounting Solutions
             AU                                                                   APB Update
             B                                                                Books Reviewed
             C                                                                    Commentary
             CO                                                                     Correction
             ER                                                             Essential Reading*
             ET                                                              Economic Trends
             FB                                                           Finance for Business
             I                                                                         Institute
             L                                                                          Leader
             LE                                                                          Letter
             N                                                                           News
             OM                                                              Official Material*
             PB                                                          Professional Briefing
             R                                                                    Readers Ask
             RA                                                          Reports and Accounts
             TB                                                                   Tax Briefing


                      *The Council of the ICAEW has announced that members are
                        expected to make themselves aware of Essential Reading
                            reproduced in Accountancy. *Official Material
                                       is background information.

                                Compiled by First Class Publishing Ltd




                                              7/4/2011                                             1
ACCOUNTANCY MAGAZINE INDEX                                                                                    2

  SUBJECT INDEX                                                     Conflict of interests - Moira Hindson A JUN 74
                                                                    Cosi Fan Tutte and all that - Chris Swinson A
                                                                        JAN 77
  A                                                                 Don't blame Enron (Survey) N MAY 15
  A G Barr                                                          Faithless N FEB 17
     Recent results RA JUN 113                                      Honest, guv (USA) N FEB 16
  ABG                                                               Know thine enemy LE MAY 31
     CCH to 'strengthen focus' N MAR 16                             Office romantics (Survey)N MAR 20
     Sponsorship service I MAR 144                                  Profit from tax - Mark Lee A FEB 61
  ACA                                                               Reform or nemesis? - Austin Mitchell L MAY 1
     ACA work experience I JUN 135                                  Ringing the changes (Peter Wyman) I JUN 139
     Exam success I MAR 139                                         Tear up your timesheets - Liz Fisher A MAR 70
     Harder to get ACA N MAY 8                                      The consequences of sub-contracting - Emile
  ACAS (Advisory Conciliation and Arbitration                           Woolf A JUN 143
     Service)                                                       The profession must put its house in order LE
     Equality legislation: advice PB FEB 72                             JAN 26
  ACCA                                                              Top 10 accountants with crunch N FEB 16
     ACCA award N MAY 16                                            Where have all the partners gone? - David
     FRS 17 has not caused schemes shift N APR 17                       Clinker A JUN 132
     UK can't afford complacency N MAY 16                        Accountemps
  Accenture                                                         Only the temp? N MAR 26
     Revenue defends Accenture contract N JAN 18                 Accounting
  Accountancy                                                       Accounting systems R JUN 133
     Outstanding merit N MAY 11                                     Beyond ledgers - Beth Holmes A JAN 54
     We are all guilty LE MAR 31                                    Defects in US accounting LE MAR 29
  Accountancy 100, The                                              The accounting deficit - Judy Day and Peter
     A record year for losses - Brian Singleton-                        Taylor A JAN 130
         Green and Christina Buckingham A MAY 66                    see also FRS18
  Accountancy firms                                              Accounting solutions see Financial reporting
     Andersen leads in law N MAR 19                              Accounting Standards Board see ASB
     Branching out - Sharon Smith A JUN 72                       ACCPAC International
     Cashing in on investment - Emma Keelan A                       Soho solution A FEB 53
         MAY 72                                                  Acquisition
     Chancellor hasn't cut enough red tape N JAN 18                 Bought and sold FB MAR 66
     Deloitte and Andersen neck and neck N FEB 13                   Strength in numbers? - Anna Walsh A FEB 26
     Hill's climb to the top (Geoff Hill) - Sarah                ACT (Advanced corporation tax) see Taxation
         Perrin A MAR 75                                         ACT (Association of Corporate Treasurers)
     KPMG and E&Y cut jobs N JUN 12                                 Head and shoulders above the rest - Steve
     KPMG now a UK LLP N JUN 12                                         Hughes A APR 53
     Long hours culture in the dock N APR 10                     Adams, Roger
     Mandatory review N JAN 8                                       FRS 17 has not caused schemes shift N APR 17
     New boy on the consolidators' block N MAY 11                Adding value
     Profits static at KPMG N JAN 8                                 Branching out - Sharon Smith A JUN 72
     PwC confirms IPO for consulting arm N JUN                   Adoption
         12                                                         Adoption services TB FEB 109
     PwC strides ahead N FEB 8                                   ADSL
     Standing up to the Big Five firms - James                      Telecommunications N APR 20
         Mendelssohn C MAY 80                                    Advanced corporation tax (ACT) see Taxation
     Structure and independence - Brian Singleton-               Advantage West Midlands
         Green N MAR 23                                             Business turnround FB JUN 48
     Vantis joins listed consolidators N JUN 12                  Advertising
     We should be told LE MAR 30                                    Don't go on N FEB 16
  Accountancy Foundation                                         ADVFN.com
     The new regime - Lord Borrie L APR 1                           Website costs RA FEB 92
  Accountancy profession                                         Advisory Conciliation and Arbitration Service see
     A bite of the Big Apple - Beth Holmes A APR                    ACAS
         48                                                      AEP
     Arthur Andersen - Chris Swinson C JUN 80                       Utilities N MAR 27
     Blow your own trumpet - Sharon Smith A FEB                  Agriculture
         42                                                         Agricultural property relief TB MAR 123
     Bonne chance! - Beth Holmes A JUN 50                        AICPA (American Institute of Certified Public
     Common touch with a global reach N APR 19                      Accountants)

                                                      7/4/2011                                               2
ACCOUNTANCY MAGAZINE INDEX                                                                                    3

      Epitaph for a profession? N APR 18                            Airtours retains Andersen as auditor N MAR 16
      No go for IISBP N FEB 10                                      Amex does nicely N APR 18
      Standing up to the Big Five firms - James                     An Englishman in New York (Darren
          Mendelssohn C MAY 80                                          McCarthy) A APR 49
  AIM (Alternative Investment Market) see Stock                     Andersen – the end of an era N APR 7
      exchanges                                                     Andersen announces restructuring in US
  AIMR (Association of Investment Management                            practice N MAR 12
      Research)                                                     Andersen client probed over controversial
      Investors back IASB over share-based payments                     transactions N MAY 14
          N JAN 14                                                  Andersen in the dock N MAR 12
  Air traffic control                                               Andersen leads in law N MAR 19
      PPP – who really bears the risk? - John                       Andersen LLP to face the music (David
          Redwood C APR 84                                              Duncan) N MAY 10
  Airbus                                                            Andersen UK rejects US allegations N APR 8
      Airlines N FEB 22                                             Arthur Andersen - Chris Swinson C JUN 80
  Aircraft                                                          BBC calls Andersen in N JAN 16
      The sky's the limit (Michael Cawley) - Wendy                  Berardino hits back N JAN 10
          Smith A JUN 34                                            Berardino looks to limit Enron fall-out N FEB 7
  Airtours plc                                                      BFA payout N JUN 8
      Airtours retains Andersen as auditor N MAR 16                 Client loss continues N APR 8
  Akshar, Jane                                                      D&T's Russian tactics rapped N JUN 8
      PCG ditches IR35 review N MAR 18                              Deloitte and Andersen neck and neck N FEB 13
  Al Fayed, Mohamed                                                 Enron – how the fraud worked - Brian
      Going, going, all gone N MAR 21                                   Singleton-Green A MAY 20
  Albion                                                            Enron accounts probed N JAN 10
      Recent results RA APR 103                                     Euro could herald tax harmonisation N FEB 14
  Alcoholism                                                        Give us a job N APR 19
      Hit the bottle - Christian Geelmuyden A APR 51                IAS is the winner in Enron, says Ormerod N
  Alderney                                                              MAR 15
      Alderney FB MAR 66                                            In Enron's wake - Brian Singleton-Green N JAN
  Alexander, Douglas                                                    25
      No tax breaks for broadband A JAN 64                          Lawsuits pour in N MAY 10
  Allders                                                           Prospect of legislation in US forces D&T's hand
      Full FRS 17 would have increased net assets RA                    (John Connolly) N MAR 7
          FEB 92                                                    Proving a point - Brian Singleton-Green N APR
  Allied Irish Bank                                                     29
      Banking N APR 20                                              PwC drops two audit clients N MAY 8
      How to lose £500m - Sanjay Bhandari A JUN                     Reform or nemesis? - Austin Mitchell L MAY 1
          128                                                       Setback for MDPs in Europe N APR 19
  Alliotts                                                          SSL inquiry N APR 10
      Financial Services Authorisation Committee I                  Tackling Tokyo A FEB 39
          JAN 134                                                   The consequences of Enron - Brian Singleton-
      What's in a name? N FEB 17                                        Green A APR 22
  Alternative Investment Market (AIM) see Stock                     Triple setback for Andersen LLP N JUN 8
      exchanges                                                     Two sides of Enron story N JUN 8
  Amazon.com                                                        US CEOs fearful N JAN 10
      E-commerce N MAR 27                                           Volcker urges ‘separatism’ N APR 9
  American General                                                  What a coup! (Graham Roberts) N JAN 21
      Winning ways A FEB 48                                         What's in a name? N FEB 17
  American Institute of Certified Public Accountants              Andersen Consulting see Accenture
      see AICPA                                                   Andersen Worldwide
  Amex                                                              A disappearing act N MAY 7
      Amex does nicely N APR 18                                     Andersen – the end of an era N APR 7
  Amey                                                              Exhibiting success N JUN 8
      Task managers shock investors and analysts RA               Anti-Terrorism, Crime and Security Act 2001
          MAY 99                                                    Anti-terrorist measures - George Staple L FEB 1
  AMR Research                                                      Information disclosure code of practice TB APR
      How soon is now? - Dennis Howlett A JUN 53                        115
  Amvescap                                                          Keeping it private - Peter Vaines A JUN 124
      City/Stock exchanges N MAR 27                                 Royal Assent PB FEB 73
  Andersen                                                        AOL Time Warner
      A disappearing act (John Connolly and John                    Telecommunications N APR 20
          Ormerod) N MAY 7
                                                       7/4/2011                                              3
ACCOUNTANCY MAGAZINE INDEX                                                                                      4

     Will it ever catch on? A JAN 64                              Asda
  Apax Partners                                                       Online supermarkets almost deliver the goods A
     Investment in the best FB APR 43                                      MAY 60
     Private winners N MAY 25                                     Ashstead
  APB (Auditing Practices Board)                                      Adoption of FRS 19 increases deferred tax
     Guidance on financial services audits PB FEB                          provision RA MAR 110
         71                                                       Asset management
     Guidance on friendly society audits PB FEB 71                    Asset finance A FEB 55
     Guidance revisited - David Marston A JUN 130                 Asset Wise
     The IPR on trial - David Hatherly A JAN 123                      Asset identification A FEB 55
     APB Update                                                   Assets
     Annual report AU APR 132                                         Impairment of assets – exposure draft
     Aggressive earnings management AU APR 132                             (Australia) PB MAY 104
     Auditing derivative financial instruments AU                     Surprise boost for business (Derek Jenkins) N
         MAY 82                                                            MAY 18
     Guidance on audit of friendly societies AU MAR                   see also FRS10
         147                                                      Association of Corporate Treasurers see ACT
     Irish insurance Practice Note AU APR 132                     Association of Investment Management Research
     Irish practice notes AU MAR 147                              see AIMR
     N2 guidance AU JAN 122                                       Association of Taxation Technicians
     Revised guidance for charity audits - Jon Grant                  Head and shoulders above the rest - Steve
         AU JUN 131                                                        Hughes A APR 53
     see also individual standards; UITF                          Assurance
  Aquera                                                              Double-edged sword - Robert Bruce A JAN 49
     Risk relief A JAN 64                                             Gaining confidence - John Edwards A MAY 140
  Arbitration                                                     AstraZeneca
     Keep clear of the courts - Alan Sacks A APR 77                   Rare women N JAN 21
  Arbuthnot Latham                                                Atkinsons
     Loans FB MAR 66                                                  Summary report I MAY 137
  Armstrong, Lance                                                Auditing
     You don’t have to lump it - Dr Trisha                            Auditing derivative financial instruments AU
         Greenhalgh A APR 75                                               MAY 82
  Arsenal Football Club                                               Auditing: profession or business? - Bob Tricker
     Construction N FEB 22                                                 C JUN 79
  Arthur Andersen see Andersen                                        Auditors – defence of deceit - Denis Keenan PB
  Arts, The                                                                JUN 89
     Exhibiting success N JUN 8                                       Be prepared! - Chris Cantwell A MAY 83
     Going swimmingly N JUN 17                                        Double-edged sword - Robert Bruce A JAN 49
     Oh no, it's not! N JAN 9                                         E&Y to drop internal audit in the UK N APR 8
     PwC staff to relocate to Never Land N MAR 21                     Guidance revisited - David Marston A JUN 130
     Stars of the silver screen N MAR 21                              It's in there somewhere - Beth Holmes A JUN
  ASB (Accounting Standards Board)                                         61
     ASB should ditch FRS 17 and move on to IAS                       Keeping up appearances (Audit committees) -
         19 N APR 17                                                       Chris Swinson A FEB 68
     CBI calls for changes to FRS 17 N MAY 13                         Loss of faith (Auditing advice) - Robert Bruce
     Employee Benefit Trusts and other Intermediate                        A APR 39
         Payment Arrangements ER FEB 150                              Non-audit ban? (Survey) N APR 10
     Financial Reporting Standard for Smaller                         Points to remember - Chris Cantwell A JAN 124
         Entities (effective June 2002) ER FEB 115                    Proving a point - Brian Singleton-Green N APR
     Government calls in ASB to discuss FRS 17                             29
         (Alastair Darling) N APR 17                                  PwC on the defensive in Russia N APR 13
     New faces (Mary Keegan) N MAR 17                                 Reform or nemesis? - Austin Mitchell L MAY 1
     Obligations in Capital Instruments ER APR 142                    Revised guidance for charity audits - Jon Grant
     Too much or not enough? - Gary Romain AI                              AU JUN 131
         JUN 94                                                       Revisions to audit standards (Japan) PB MAY
     Tories call for rescheduling of FRS 17 (David                         105
         Willetts) N MAY 13                                           Room to improve LE JUN 27
     Transitional provisions (Canada) A MAR 95                        The end of the line - Dan Tuckey A MAR 130
     True and fair: the lost dimension - Allister                     The IPR on trial - David Hatherly A JAN 123
         Wilson AI APR 97                                             Yet more questions (Audit exemption) - Mike
     Whatever happened to prudence? - Ron                                  Downing A MAR 136
         Paterson A JAN 105                                           audit independence

                                                       7/4/2011                                                4
ACCOUNTANCY MAGAZINE INDEX                                                                                     5

    Audit Appointments Ltd? - Brian Singleton-                   Banking
         Green N FEB 24                                             Banking - A Regulatory Accounting and
    CBI to lobby over FRS 17 N MAR 16                                    Auditing Guide, 4th edition I JAN 136, I
    How independent? - Dan Guy and Stephen Zeff                          MAR 144
         A MAR 134                                                  Banking on business FB MAR 66
    Independence is a state of mind - Rodger                        Importance of 'gold standard' (Sir David
         Hughes C MAR 81                                                 Tweedie) IFRS N MAR 16
    KPMG rapped over independence N FEB 13                          Japanese banks are defying IAS N MAY 13
    Levitt calls for legislation on auditor                      Bankruptcy see Insolvency
         independence N MAR 17                                   Banks (general)
    Prospect of legislation in US forces D&T's hand                 A banker's ambiguous mandate - David Sagar
         (John Connolly) N MAR 7                                         PB JAN 87
    The consequences of Enron - Brian Singleton-                    Bank's term is not unfair - Stephanie Cooper PB
         Green A APR 22                                                  MAR 89
  Auditing Practices Board see APB                                  Don't bank on it LE MAY 31
  Australia                                                         Keeping it private - Peter Vaines A JUN 124
    Convergence with IAS PB APR 108                                 SME rip-off N APR 25
    Double tax treaty with Canada TB APR 128                        Two new IAPS A MAR 95
    Financial performance PB JUN 115                                see also individual banks
    Global contact I MAY 135                                     Barclays Bank
    Impairment of assets - exposure draft                           Banking N APR 20, N MAY 23
         (Australia) PB MAY 104                                     Banks battle it out for business from business A
    New debt and equity rules PB JAN 91                                  FEB55
    Salary sacrifice taxation PB FEB 80                             Loans FB MAR 66
    Tax consolidation regime developments TB                        Pharmaceuticals N APR 20
         APR 128                                                    SME rip-off N APR 25
    Tax reform TB MAY 132                                        Barings Group
    Thumbs down under for shareholder value N                       C&L fined over Barings N JUN 16
         JAN 14                                                     JDS catches up with Leeson's boss N FEB 17
    UK tax treaty discussions TB MAY 132                            Two down N JAN 16
    Warning on internet marketing scheme                         Barlow, Ian
         (Australia) A MAR 96                                       New London senior partner N FEB 14
  AV Audit                                                       Barnes Roffe
    HLB change N MAR 11                                             Branching out - Sharon Smith A JUN 72
                                                                 Barrett, Matt
  B                                                                 Banking N MAY 23
                                                                 Barrington, Richard
  B2B see Business
                                                                    Automate to accumulate A MAY 61
  B&Q
                                                                 Bascik, Jeffrey
     DIY N MAR 27
                                                                    SEC bans D&T partner from practising N FEB
  BA (British Airways)
                                                                         13
     Airlines N JUN 22
                                                                 BASDA (Business Application Software
  BAA (British Airports Authority)
                                                                    Developers Association)
     Up and away (Margaret Ewing) N FEB 20
                                                                    Free for all A JAN 68
  BAe Systems
                                                                 BASF
     Defence N MAY 23
                                                                    It's a conspiracy - John House A MAY 42
  Bairstow, John
                                                                    Pharmaceuticals N JAN 22
     QMH director to answer disciplinary charges N
                                                                 Bates, David Leslie
         JUN 17
                                                                    Summary report I MAR 145
  Baker Tilly
                                                                 BBC (British Broadcasting Corporation)
     Going swimmingly N JUN 17
                                                                    BBC calls Andersen in N JAN 16
     HLB change N MAR 11
                                                                    Media N MAR 27
     Third time lucky N FEB 10
                                                                 BCC (British Chambers of Commerce)
  Ball, Ian
                                                                    Belated congratulations N MAY 15
     Ball headed for New York post N APR 13
                                                                    Enterprise nation N MAY 25
  Bank of Credit and Commerce International see
                                                                    Standing on the shoulders of giants A MAR 63
     BCCI
                                                                 BCCI (Bank of Credit and Commerce
  Bank of England
                                                                    International)
     Budget options - David Kern ET APR 83
                                                                    How to lose £500m - Sanjay Bhandari A JUN
  Bank of Ireland
                                                                         128
     Finance FB JUN 48
                                                                    The new regime - Lord Borrie L APR 1
  Bank of Scotland
                                                                 BDO International
     Loans FB MAR 66
                                                      7/4/2011                                                5
ACCOUNTANCY MAGAZINE INDEX                                                                                      6

      BDO grows 9.6% globally N FEB 10                                No conclusion on revised interim accounts RA
  BDO Stoy Hayward                                                         JAN 112
      Bonne chance! - Beth Holmes A JUN 50                            Pharmaceuticals N APR 20
      Branching out - Sharon Smith A JUN 72                        Birch, Trevor
      Do you remember when ...? N APR 10                              Playing ball N JUN 21
      Empty Poole N JAN 16                                         Birmingham Midshires
      Joint Disciplinary Scheme I MAR 146                             For professionals FB JAN 59
      Mid-tier 3 – Big Four 0 N JUN 17                             Bishop, David
      Near miss N JAN 21                                              UK can't afford complacency N MAY 16
      Private company prices FB MAR 66                             Bissolotti, Rudolph Anthony
      Results posted for holding company only RA                      Summary report I MAY 137
          JAN 112                                                  BKL Weeks Green Group
      Stoys gets off lightly over Polly Peck N FEB 16                 Tenon FD departs N MAY 11
      Top down N MAR 26                                            Blackman, David
      We want more N FEB 20                                           Security slips on banana skin A MAY 61
  Beazer                                                           Blackman, Julia
      Construction N APR 20                                           Absolutely fabulous N FEB 19
  Beckwith, John                                                   Blackwell
      Two knights to remember (Brandon Gough) N                       Publishing N FEB 22
          FEB 11                                                   Blair, Tony
  Beer & Partners                                                     The price of celebrity N JAN 15
      Large Beer A FEB 55                                          BNFL (British Nuclear Fuel Ltd)
  Begbies Traynor                                                     Top accountancy honour for Hugh Collum N
      Tenon FD departs N MAY 11                                            MAY 11
  Belgium                                                          Boeing
      Corporate tax rates to be reduced A MAR 96                      Airlines N FEB 22
  Bell, Olivia Mary                                                Bolivia
      Summary report I JAN 134                                        Fluent Spanish with an English accent (Andrew
  Bell, Simon Leonard Lawrance                                             Page) - John House N APR 26
      Summary report I JAN 134                                     Bolton, Gerald Rodney
  Benchmark                                                           Summary report I MAR 145
      Recent results RA JUN 113                                    Bonds
  Benefits                                                            Risk and reward - Clare Gascoigne A JUN 68
      Foreign benefits - Peter Vaines A MAY 128                       Safe, not sorry - John Shuttleworth A JAN 48
      Salary sacrifice taxation (Australia) PB FEB 80              Bonham, Derek
  Bentley                                                             Top 10 accountants with crunch N FEB 16
      Cars N FEB 22                                                Bonner, Mark
  Berardino, Joseph                                                   Bonne chance! - Beth Holmes A JUN 50
      A disappearing act (John Connolly and John                   Boodle's
          Ormerod) N MAY 7                                            Enveloped in fraud N MAR 8
      Andersen announces restructuring in US                       Bookham Technologies
          practice N MAR 12                                           Network communications N FEB 22
      Andersen in the dock N MAR 12                                Books
      Berardino hits back N JAN 10                                    Applying GAAP 2001/2002: A Practical Guide
      Berardino looks to limit Enron fall-out N FEB 7                      to Financial Reporting - Rosemary Clarke A
      Enron accounts probed N JAN 10                                       FEB 111
      US CEOs fearful N JAN 10                                        Audit and Assurance Digest I FEB 114, I MAR
  Berg Kaprow Lewis                                                        144, I MAY 136
      Branching out - Sharon Smith A JUN 72                           Banking - A Regulatory Accounting and
  Bertelsmann                                                              Auditing Guide, 4th edition I JAN 136, I
      Will it ever catch on? A JAN 64                                      FEB 114, I MAR 144
  Betinternet.com                                                     Financial Statements for Public Companies,
      Recent results RA JAN 113                                            2nd edition I JAN 136
  Bexon & Company                                                     Financial Statements for Smaller Companies: A
      Financial Services Authorisation Committee I                         Guide to Practice and the FRSSE, 4th
          JAN 134                                                          edition I JUN 142
  Big Food Group, The                                                 Harnessing Creativity to Improve the Bottom
      Retail N JAN 22                                                      Line A APR 44
  BigFix                                                              International Accounting Standards: A Guide
      A fix for viruses LE APR 29                                          to Preparing Accounts, 3rd edition I JAN
  Bills see Westminster update                                             136
  Bioglan Pharma                                                      It's not about the Bike A APR 75

                                                        7/4/2011                                               6
ACCOUNTANCY MAGAZINE INDEX                                                                                    7

     Preparing Company Accounts 2002/2003 I                         Surprise boost for business (Derek Jenkins) N
          MAY 136, I JUN 142                                            MAY 18
     Real Estate – An Industry Accounting and                       Yes to NHS spending audit N MAY 18
          Auditing Guide, 6th edition I MAY 136, I               Brown, Ian
          JUN 142                                                   Insolvency Registration Committee I MAY 137
     SME Consulting: A Business Consulting Guide                 BSkyB
          for Accountants I MAY 136                                 Leisure N JAN 22
     Succession Planning and Retirement: Building                BT (British Telecom)
          a Practice of Value I JUN 142                             Big boost for broadband A MAY 60
     Taxation of Specialised Occupations and                        BT finds missing link N MAR 16
          Professions, 5th edition I JAN 136, I FEB                 E-commerce N FEB 22
          114, I MAR 144                                            Leisure N JAN 22
     The Chief Financial Officer in the Year 2010 B                 PPP – who really bears the risk? - John
          APR 32                                                        Redwood C APR 84
     The Role of the Finance Director B APR 32                      Standing on the shoulders of giants A MAR 63
     UK & International GAAP - Brian Singleton-                     Telecommunications N FEB 22, N APR 20
          Green A FEB 111                                           Winning ways A FEB 48
  Boots                                                          Buchanan, John
     Risk and reward - Clare Gascoigne A JUN 68                     In a position of power - Anna Walsh A MAR 37
     Safe, not sorry - John Shuttleworth A JAN 48                Buckley, Ian
  BP (British Petroleum)                                            Tenon issues profit warning N JAN 9
     In a position of power (John Buchanan) - Anna                  Top 10 accountants with crunch N FEB 16
          Walsh A MAR 37                                         Budget, The
     Theory of evolution - Sarah Perrin A APR 32                    A Budget blunder? N JUN 19
  Bradneys                                                          A healthy economy? - Vicky Pryce ET MAY 28
     Vantis joins listed consolidators N JUN 12                     Bad news in the Budget N MAY 16
  Brand recognition                                                 Budget briefing tax data guide 2002/03 TB MAY
     What's in a name? N FEB 17                                         130
  Bright, Philip                                                    Budget options - David Kern ET APR 83
     Summary report I MAR 145                                       Government needs extra £7bn in tax, says IFS N
  Bristol                                                               MAR 18
     A tale of three cities N FEB 17                                'Painful' VAT increase N MAR 18
  Bristol & West                                                    Surprise boost for business (Derek Jenkins) N
     For professionals FB JAN 59                                        MAY 18
  British Airports Authority see BAA                                pre-Budget report
  British Airways see BA                                            Chancellor hasn't cut enough red tape N JAN 18
  British Broadcasting Corporation see BBC                          Community investment tax credit (CITC) TB
  British Chambers of Commerce see BCC                                  JAN 118
  British Land                                                      Corporation tax TB JAN 118
     Recent results RA FEB 93                                       Cross-border royalties TB JAN 118
     What a coup! (Graham Roberts) N JAN 21                         Customs & Excise TB JAN 118
  British Oxygen                                                    National Insurance TB JAN 117
     Full FRS 17 would have increased net assets RA                 No w-hay! N JAN 21
          FEB 92                                                    R&D TB JAN 118
  British Red Cross                                                 Rates and allowances TB JAN 117
     All clear N JAN 11                                             Small business TB JAN 118
  British Telecom see BT                                            Stamp duty TB JAN 118
  Broadband technology                                              Tax credit where credit is due - Philip Ridgway
     Better safe than sorry A FEB 48                                    ET JAN 80
     No tax breaks for broadband A JAN 64                        Budgeting
  Brokers Concept Mortgages                                         One step beyond - Liz Fisher A MAR 32
     Mortgages FB MAR 66                                         Bullying
  Broomfield Alexander (a firm)                                     Beat the bully - Dr Rob Yeung and David
     Summary report I JAN 134                                           Cooper A JAN 38
  Brown, Gordon                                                     Letter of the month (Bullying) LE FEB 25
     Bad news in the Budget N MAY 16                             Bulmers
     Budget options - David Kern ET APR 83                          Care in the community - Jenny Hirschkorn A
     Chancellor hasn't cut enough red tape N JAN 18                     JUN 38
     Foreign benefits - Peter Vaines A MAY 128                   Burger King
     It's outrageous! - Phil Needham A JUN 125                      Food and beverages N MAR 27
     SME rip-off N APR 25                                        Burnett Swayne
                                                                    We should be told LE MAR 30

                                                      7/4/2011                                               7
ACCOUNTANCY MAGAZINE INDEX                                                                                    8

  Bush & Co                                                          Differential reporting PB FEB 78
     Financial Services Authorisation Committee I                    Double tax treaty with Canada (Australia) TB
         JAN 134                                                         APR 128
  Bush, President George W                                           Experience with the GAAR TB MAY 132
     10 ways to restore shareholders’ faith N APR 9                  Impairment or disposal of long-lived assets PB
     A subject on everyone's lips N MAR 12                               FEB 78
  Business                                                           Implications of Enron PB APR 108
     Survival tactics - Matt Warner A JAN 35                         MD&A disclosure PB FEB 78
     What’s online                                                   Stock-based compensation – questions and
     Automate to accumulate A MAY 61                                     answers (Canada) PB MAY 105
     Big boost for broadband A MAY 60                                Transitional provisions A MAR 95
     Caught in the net A MAR 63                                   Canadian Institute of Chartered Accountants see
     Cyberspace construction A MAY 60                                CICA
     Filling gaps in the .Net A MAY 60                            Candover
     ICAEW initiative A JAN 64                                       Candover realises investments' potential FB
     Keeping up appearances A MAY 61                                     MAY 49
     No tax breaks for broadband A JAN 64                         Cap Gemini Ernst & Young
     Online lifeline A MAR 63                                        Risk relief A JAN 64
     Online supermarkets almost deliver the goods A               Caparo
         MAY 60                                                      Reform or nemesis? - Austin Mitchell L MAY 1
     Risk relief A JAN 64                                         Capital instruments
     Security slips on banana skin A MAY 61                          Mixed reaction to capital instruments draft N
     Spam, spam, spam A JAN 64                                           JAN 8
     Standing on the shoulders of giants A MAR 63                    Obligations in capital instruments ER APR 142
     Tax spat in cyberspace A JUN 65                                 see also FRS4
     Turning talk into action A JUN 65                            Capital Shopping Centres plc
     UK leads the way A MAR 63                                       Not so much Liberty with your accounts please
     Will it ever catch on? A JAN 64                                     N APR 18
  Business angels                                                 Capitalisation
     Large Beer A FEB 55                                             Capitalising interest LE JUN 28
  Business Application Software Developers                        Care UK
     Association see BASDA                                           Amortisation of goodwill RA APR 102
  Business valuations                                             Career breaks
     We can work it out - Peter Rayney A FEB 104                     Ready for take-off - Joanna Malvern A JAN 43
  Butler, Stephen                                                 Careers
     KPMG head steps down (USA) N MAR 17                             A life of leisure? - Steve Hughes A JAN 44
  Butterworths Tolley                                                A thrill a minute (Nooren Hirjani) A JAN 45
     Top at tax N JUN 19                                             An Englishman in New York (Darren
  Byers, Stephen                                                         McCarthy) A APR 49
     Transport N JAN 22                                              Angling for a better job? - Rob Yeung A APR
                                                                         63
  C                                                                  Blow your own trumpet - Sharon Smith A FEB
                                                                         42
  CABA (Chartered Accountants’ Benevolent
                                                                     Bonne chance! - Beth Holmes A JUN 50
     Association)
                                                                     California dreaming - Beth Holmes A MAY 50
     The Chartered Accountants' Benevolent
                                                                     Careering ahead N APR 19
         Association I MAY 135
                                                                     Common touch with a global reach N APR 19
  Cable & Wireless Communications
                                                                     In the driving seat (Euan MacGregor) A JAN 45
     IT's not right, but it's OK N MAR 15
                                                                     International Man of Mystery (John Mitchell) A
  Caffè Nero
                                                                         APR 49
     Ford's coffee breakthrough (Gerry Ford) - Jenny
                                                                     Salvage operation - Beth Holmes A MAR 47
         Hirschkorn A JAN 32
                                                                     Something completely different - Karen Lindsay
  Cairns, David
                                                                         A APR 60
     Common touch with a global reach N APR 19
                                                                  Carlton Communications
  California
                                                                     Media N MAY 23
     California dreaming - Beth Holmes A MAY 50
                                                                  Carnival Corporation
  Canada
                                                                     Leisure N JAN 22, N FEB 22
     Asset retirement obligations PB JUN 115
     Business combinations PB APR 108, PB MAY                     Carphone Warehouse
                                                                     Telecoms N MAY 23
         104
                                                                  Cars
     Canada issues stock option standard N JAN 11
                                                                     Clamping cars R MAR 137
     Cash flow and other per share information PB
         JUN 115
                                                       7/4/2011                                              8
ACCOUNTANCY MAGAZINE INDEX                                                                                    9

     Restricted deduction for higher-priced cars TB                 Unregistered charges - Paul Niekirk PB APR 91
          FEB 101                                                Charities Aid Foundation
     Update R JUN 133                                               Capturing the essence N MAY 8
     Value bumping by tokens TB FEB 108                          Charity
     Company cars                                                   A matter of policy - David Chitty A JUN 110
     Cleanliness costs A MAY 63                                     All clear N JAN 11
     Employee road fuel TB MAR 126                                  Capturing the essence N MAY 8
     Fuel scale charges consultation TB FEB 99                      Christmas giveaway N JAN 14
     Motoring along TB APR 115                                      Counting the miles (Philip Cook) N MAY 15
     Time to park the perk? - Roger Trapp A MAR                     Guidance revisited - David Marston A JUN 130
          51                                                        Moroccan Mango N FEB 17
  Cartels                                                           New charity buildings TB MAR 126
     It's a conspiracy - John House A MAY 42                        Oh no, it's not! N JAN 9
  Cash flow                                                         One per cent, not 33 dollars - Andrew Oswald A
     Cash flow statement exemption AS MAY 101                           JUN 81
  Cash management see Investment                                    PwC staff to relocate to Never Land N MAR 21
  Cassani, Barbara                                                  Revised guidance for charity audits - Jon Grant
     Airlines N JUN 22                                                  AU JUN 131
  Cawley, Michael                                                   What's in a name? N FEB 17
     The sky's the limit - Wendy Smith A JUN 34                     SORP
  Cawsey, B A                                                       Applying SORP 2000 - David Chitty A FEB 90
     Audit Registration Committee I MAR 146                         Yet more questions - Mike Downing A MAR
  Cayman Islands, The                                                   136
     The Caymans and US N JAN 10                                    see also under individual charities
  CBI (Confederation of British Industry)                        Charles, Alan Paul
     Agency workers – equal treatment directive PB                  Summary report I MAR 145
          APR 92                                                 Chartered Accountants’ Benevolent Association see
     An essential read N JAN 14                                     CABA
     CBI calls for changes to FRS 17 N MAY 13                    Chartered Institute of Bankers
     CBI to lobby over FRS 17 N MAR 16                              Head and shoulders above the rest - Steve
     Chancellor hasn't cut enough red tape N JAN 18                     Hughes A APR 53
     Enterprise nation N MAY 25                                  Chartered Institute of Taxation see CIoT
     Equal pay N JAN 21                                          Chelsea Football Club
     Fears for online growth (Survey) N MAY 16                      Playing ball (Trevor Birch) N JUN 21
     Financial revival N MAY 25                                  Chemring
     It's a conspiracy - John House A MAY 42                        More details of pension arrangements provided
     Minding everybody's business (Digby Jones) -                       RA MAR 111
          Jenny Hirschkorn A FEB 30                              Chesham Amalgamations & Investments
     The big chill - Caroline Jory A JAN 60                         Bought and sold FB MAR 66
  CCH                                                            Chevron Texaco
     An end to enquiries? A JAN 68                                  Catering N FEB 22
     CCH to 'strengthen focus' N MAR 16                          Chief executives see Directors
     CRM stress buster A MAY 63                                  China
     see also Croner.CCH                                            China WTO challenge N JAN 10
  Celltech                                                          Clampdown on corruption N FEB 16
     FTSE review N APR 20                                           Media N MAR 27
  Centre for Research in Employment and                             Three new standards PB APR 108
     Technology in Europe see CREATE                             Chiplin, Brian
  Centrica                                                          The Top Team - Sarah Perrin A MAR 140
     Utilities N MAR 27                                          Chisnall, Paul
  CEOs see Directors                                                IASB admits full fair value is a pipe dream N
  CGU Insurance                                                         JAN 7
     Banks/Insurers N JUN 22                                     Chowdhury Ahammad & Co
  Channa, Pritpal                                                   Audit Registration Committee I MAR 146
     Summary report I MAR 145                                    CICA (Canadian Institute of Chartered
  Channel Tunnel                                                    Accountants)
     Transport N MAY 23                                             Business combinations (Canada) PB MAY 104
  Chantrey Vellacott DFK                                            Differential reporting PB FEB 78
     Outsourcing on the up N JAN 9                                  Impairment or disposal of long-lived assets PB
  Chapman, Matt                                                         FEB 78
     California dreaming - Beth Holmes A MAY 50                     MD&A disclosure PB FEB 78
  Charge registration

                                                      7/4/2011                                               9
ACCOUNTANCY MAGAZINE INDEX                                                                                   10

     Stock-based compensation – questions and                        Sell yourself - Liz Fisher A APR 79
          answers (Canada) PB MAY 105                             Client relationships
  CIMA (Chartered Institute of Management                            Conflict of interests - Moira Hindson A JUN 74
     Accountants)                                                    CRM stress buster A MAY 63
     Dump the drudgery A FEB 53                                      From friend to foe - Moira Hindson A MAY 76
     Innovate to accumulate - Sharon Smith A APR                     In safe hands? - Beth Holmes A MAR 73
          44                                                         No end of a lesson - Moira Hindson A JAN 72
     UK can't afford complacency N MAY 16                            Show them you care - Liz Fisher A MAY 34
  CIoT (Chartered Institute of Taxation)                             Small world LE FEB 25
     Bad news in the Budget N MAY 16                              Client servers see Software
     CIoT appoints barrister as president (Penny                  Clifford Chance
          Hamilton) N JUN 19                                         Private winners N MAY 25
     CIoT calls for investigation (John Whiting) N                Clough, Frederick
          APR 14                                                     Versailles auditor to face JDS tribunal N JUN
     Head and shoulders above the rest - Steve                           17
          Hughes A APR 53                                         Cobham Murphy
     Proposed change to CIoT designatory initials N                  Summary reports I JUN 143
          JUN 19                                                  Coda 9e
     Self-powered (Heather Self) N APR 25                            In brief A MAY 63
  Cipfa                                                           Coen, Anna
     Tories call for rescheduling of FRS 17 (David                   Harder to get ACA N MAY 8
          Willetts) N MAY 13                                      Collier, John
  Cisco Systems                                                      Collier goes as ICAEW deficit hits £7.9m N
     Standing on the shoulders of giants A MAR 63                        APR 10
  'City', The                                                        ICAEW announces strategic alliance with
     The fragility of the City - David King C JAN 74                     Croner.CCH N FEB 10
  City regulation                                                    The Top Team - Sarah Perrin A MAR 140
     Changes to the Listing Rules PB JAN 83                       Collum, Hugh
     Competition for company announcements PB                        Top accountancy honour for Hugh Collum N
          FEB 71                                                         MAY 11
     Credit union regulation PB MAR 86                            Combe, John
     Dealing with market abuse PB JAN 83                             Top 10 accountants with crunch N FEB 16
     Dual-listed company transactions PB MAY 85                   Comet
     Endowments added to FSA comparative tables                      DIY N MAR 27
          PB FEB 72                                               Commerce Server 2002
     Equitable Life PB MAR 86                                        Filling gaps in the .Net A MAY 60
     FSA comes into its own PB JAN 82                             Commercial property
     FSA proposes an end to polarisation PB MAR                      Commercial property FB MAY 49
          85                                                      Companies Act
     Guide for mortgage and general insurance firms                  Companies Bill PB MAR 88
          PB JUN 83                                               Companies House
     ICAEW handbook approved PB JAN 83                               Companies House and competition law PB MAY
     Information about pension products PB JAN 83                        85
     Investing in securitised derivatives PB JAN 83                  Companies House fees PB MAY 86
     Lloyd's reforms PB MAR 85                                       Document delivery PB APR 90
     Mis-sold personal pensions review nears end                  Company law see Law
          PB MAR 86                                               Company Law Review
     Mortgage advice PB FEB 71                                       Company investigations – proposals for change
     Mortgage and general insurance regulation MAY                       PB FEB 72
          85                                                      Company Law Review Steering Group
     Overhaul of insurance regulation PB FEB 72                      Small reforms - Katharine Bagshaw A JAN 129
     Panel statement on regulatory information PB                    The IPR on trial - David Hatherly A JAN 123
          JUN 83                                                  Company registration
     Pensions guide for employers PB JUN 83                          Voluntary registration TB FEB 108
     Pricing for unit trusts and OEICS PB JUN 83                  Company rescue
     The FSA and financial advertisements PB JUN                     Schemes of arrangement - Denis Keenan A JUN
          83                                                             129
     The FSA's accountability PB FEB 71                           Company Watch
     Treatment of windfall benefits PB MAY 85                        House of cards N APR 25
  CityNet International                                           Compaq
     Down the drain N JAN 16                                         Computers N JUN 22
  Client development                                              Compass

                                                       7/4/2011                                             10
ACCOUNTANCY MAGAZINE INDEX                                                                                     11

     Catering N FEB 22                                                Summary report I MAY 137
  Competition                                                      Cook, Allan
     Companies House and competition law PB MAY                       Government calls in ASB to discuss FRS 17
          85                                                              (Alastair Darling) N APR 17
     Competition Act 1998 PB MAR 88                                Cook, Philip
     Enterprise Bill 1 PB JAN 85                                      Counting the miles N MAY 15
     Innovate to accumulate - Sharon Smith A APR                   Co-operative Accounting Standards Committee
          44                                                          Co-op bids for transparency N JAN 16
     It's a conspiracy - John House A MAY 42                       Co-operative Bank
     Setback for MDPs in Europe N APR 19                              Loans FB MAR 66
     SME rip-off N APR 25                                          Co-operative Group
     Tax spat in cyberspace A JUN 65                                  Retail N JUN 22
  Complaints                                                       Coopers & Lybrand
     Common pitfalls - Hugh Clark A APR 140                           C&L fined over Barings N JUN 16
  Compliance                                                       Copeland, James
     Compliance costs - Jon Abolins A MAY 69                          Prospect of legislation in US forces D&T's hand
  Computer games see Software                                             (John Connolly) N MAR 7
  Computer Security Institute                                      Corporate fraud
     Keeping up appearances A MAY 61                                  Spill the beans - Julia Penny A MAR 42
  Condliffe, John Stuart                                           Corporate governance
     From friend to foe - Moira Hindson A MAY 76                      A global reputation … - Michael Groom I MAR
     No end of a lesson - Moira Hindson A JAN 72                          139
  Confederation of British Industry see CBI                           Caring, sharing N MAR 26
  Confidentiality                                                     How independent? - Dan Guy and Stephen Zeff
     Confidentiality orders – fees payable: access to                     A MAR 134
          confidential information PB MAY 86                          Keeping up appearances - Chris Swinson A FEB
     Directors' confidentiality orders PB MAY 86                          68
  Conflict of interest                                                The magic circle - Roger Cowe A JUN 30
     How independent? - Dan Guy and Stephen Zeff                      Yes to non-execs N MAR 26
          A MAR 134                                                Corporate intelligence
  Connolly, John                                                      The truth is out there - Nick Bayley A MAY 46
     A disappearing act N MAY 7                                    Corporate money
     Know thine enemy LE MAY 31                                       How to make the most of £10m - Derek Ross A
     Prospect of legislation in US forces D&T's hand                      MAY 113
          N MAR 7                                                     Netting and pooling - Derek Ross A JUN 127
  Conservation International                                       Corporate recovery
     Can chips save the planet N JAN 16                               Salvage operation - Beth Holmes A MAR 47
  Consignia                                                        Corporate reporting
     Postal services N JAN 22, N MAY 23                               Chasing the goalposts - Alison Classe A MAY
  Consolidations                                                          57
     Chasing the goalposts - Alison Classe A MAY                   Corporate social responsibility
          57                                                          Care in the community - Jenny Hirschkorn A
     Defects in US accounting LE MAR 29                                   JUN 38
     Enron hastens another accounting rule? N APR                     ICAEW on CSR I MAR 139
          9                                                        Corporate treasurers
     Microsoft muscles in – again A JUN 66                            How to make the most of £10m - Derek Ross A
     New boy on the consolidators' block N MAY 11                         MAY 113
     Strength in numbers? - Anna Walsh A FEB 26                    Corruption
     see also IAS 27                                                  Ugandan probe into tax corruption N APR 14
  Construction                                                     Corus
     Cyberspace construction A MAY 60                                 FTSE review N APR 20
  Consumers                                                        Court of Appeal see Employment, Law, Tax case
     Bank's term is not unfair - Stephanie Cooper PB                  review, VAT
          MAR 89                                                   Courts
     Ethically correct (poll) N JAN 14                                Retailer undertakes full accounting policy
     Government misses consumer rights deadline                           review RA MAR 110
          PB MAR 88                                                CPS
     Saved by the consumer? - John Hawksworth A                       Theory of evolution - Sarah Perrin A APR 32
          MAR 78                                                   CREATE (Centre for Research in Employment
  Contingency management                                              and Technology in Europe)
     Survival tactics - Matt Warner A JAN 35                          Innovate to accumulate - Sharon Smith A APR
  Conway, Simon Alexander Malcolm                                         44

                                                        7/4/2011                                              11
ACCOUNTANCY MAGAZINE INDEX                                                                                    12

  Credit see Loans                                                   Caught in the net A MAR 63
  Credit Management Research Centre                                  Debt claims FB APR 43
     Better late… N JAN 21                                           Institute warning TB MAR 118
  Credit unions                                                      Loan relationships, forex and derivative
     Credit union regulation PB MAR 86                                   contracts TB MAR 118
  Creditors                                                          OFT guidance for companies PB MAY 85
     What constitutes a 'class' of creditors - David                 There may be trouble ahead (USA) - John
          Kobrin PB MAR 90                                               Calverley ET JUN 76
  Croda                                                              When is a debt due? - Stephanie Cooper PB
     Recent results RA MAY 99                                            MAY 87
  Croner.CCH                                                      Deferred tax see FRS19; Taxation
     CCH to 'strengthen focus' N MAR 16                           DEFRA (Department of Environment, Food and
     ICAEW announces strategic alliance with                         Rural Affairs)
          Croner.CCH N FEB 10                                        The big chill - Caroline Jory A JAN 60
  Customer relations see Client relationships                     Deloitte & Touche
  Cushnie, Carl                                                      A disappearing act (John Connolly and John
     Versailles auditor to face JDS tribunal N JUN                       Ormerod) N MAY 7
          17                                                         A question of balance N JAN 15
  Customs and Excise                                                 An essential read N JAN 14
     It's outrageous! - Phil Needham A JUN 125                       Auditors – defence of deceit - Denis Keenan PB
  Cycle West                                                             JUN 89
     Capturing the essence N MAY 8                                   D&T's Russian tactics rapped N JUN 8
  Cyprus                                                             Drawn to gravity (Peter Eliot) N JUN 21
     Do you remember when ...? N APR 10                              Football fever (Survey) N JUN 16
                                                                     International Man of Mystery (John Mitchell) A
  D                                                                      APR 49
                                                                     Man U tops the money league N JAN 16
  D O Dafione & Co
     Record breakers N FEB 19                                        Mid-tier 3 – Big Four 0 N JUN 17
  Daily Mail Group, The                                              Mixed reaction to capital instruments draft N
     Adoption of FRS 19 increases deferred tax                           JAN 8
          provision RA MAR 110                                       Outsourcing on the up N JAN 9
     Media N FEB 22                                                  SEC bans D&T partner from practising N FEB
  DaimlerChrysler                                                        13
     It's a conspiracy - John House A MAY 42                         Two down N JAN 16
  Dales, Thomas                                                      VCs upbeat N APR 25
     Versailles auditor to face JDS tribunal N JUN                   What's in a name? N FEB 17
          17                                                      Deloitte Touche Tohmatsu
  Damant, David                                                      Amex does nicely N APR 18
     The virtues of transparency L MAR 1                             Deloitte and Andersen neck and neck N FEB 13
  Darling, Alistair MP                                               Give us a job N APR 19
     Government calls in ASB to discuss FRS 17 N                     Know thine enemy LE MAY 31
          APR 17                                                     Prospect of legislation in US forces D&T's hand
  Dartford Bridge                                                        (John Connolly) N MAR 7
     PPP – who really bears the risk? - John                         UK leads the way A MAR 63
          Redwood C APR 84                                        Denton Wilde Sapte
  Data protection see Security                                       E&Y could face legal action N JAN 9
  David Frumlin & Associates                                      Department of Environment, Food and Rural
     Audit Registration Committee I MAY 138                          Affairs see DEFRA
  David Kelly & Co                                                Deposit Interest Retention Tax (DIRT) see
     Financial Services Authorisation Committee I                    Taxation
          JAN 134                                                 Depository Trust & Clearing Corporation of the
  David W Roy (a firm)                                               US
     Audit Registration Committee I JAN 134                       Derivative contracts see Financial instruments
  Davidson, Brian James                                           Derivatives see FRS13
     Summary reports I JUN 143                                    Design Council, The
  Davies, Gareth                                                     Ban the acronyms LE JAN 25
     C&L fined over Barings N JUN 16                              Deutsche BA
  Davies, Sir Howard                                                 Airlines N JUN 22
     FSA comes into its own PB JAN 82                             Diageo
  Davies Watson (a firm)                                             Food and beverages N MAR 27, N APR 20
     Summary report I MAR 146                                     Diggles, Peter
  Debt
                                                       7/4/2011                                              12
ACCOUNTANCY MAGAZINE INDEX                                                                                       13

     ICAEW announces strategic alliance with                      Disability
         Croner.CCH N FEB 10                                         Access all areas - Candice Goodwin A APR 71
  DiPiazza, Sam                                                      Disability discrimination PB MAR 86
     Taxman heads up PwC N FEB 13                                 Disclosure
  Directors                                                          Business combinations – Phase 1 PB APR 109
     10 ways to restore shareholders’ faith (George                  Disclosure requirements (USA)A MAR 95
         Bush) N APR 9                                               SEC disclosure (USA) PB APR 109
     A family affair (James Reed) - Jenny                            The onward march (India) - Ram Iyer A MAR
         Hirschkorn A APR 36                                             105
     Absolutely fabulous (Julia Blackman) N FEB                   Discrimination and harassment
         19                                                          Anti-discrimination: further proposals PB FEB
     Accounts are about people - Chris Swinson A                         73
         APR 85                                                      Disability discrimination PB MAR 86
     Au revoir, IASB (Jim Saloman) MAR 24                            Discrimination claims PB MAR 92
     Break fees in takeovers – directors' duties PB                  Employment protection: increase of limits PB
         JUN 87                                                          MAR 88
     Caring, sharing N MAR 26                                        EU legislation on sexual harassment PB JUN 84
     Confidentiality orders – new company forms PB                   Flexible working hours for parents PB JAN 84
         JUN 84                                                      KPMG settles sex discrimination case N FEB
     Directors' fiduciary duties - David Sagar PB                        17
         JUN90                                                       Parental leave PB MAR 88
     Directors' liability - David Sagar PB MAY 87                    Private members' Bill PB MAR 86
     Directorships and partnerships R FEB 110                        Race relations PB FEB 73
     Dodgy directors N FEB 20                                        The Sex Discrimination (Amendment) (No 2)
     Financial promotion: exemption for directors                        Bill 2002 PB JUN 84
         and others PB MAR 89                                        Whistleblowing and dismissal claims PB MAR
     Fluent Spanish with an English accent (Andrew                       92
         Page) - John House N APR 26                                 Wrongful dismissal – increased value PB FEB
     Ford's coffee breakthrough (Gerry Ford) - Jenny                     74
         Hirschkorn A JAN 32                                      Dismissal
     Hill's climb to the top (Geoff Hill) - Sarah                    Wrongful dismissal – increased value PB FEB
         Perrin A MAR 75                                                 74
     How the mighty fall - Robert Bruce A FEB 33                  Disposals
     How to succeed as an NED - Timothy Copnell                      Bought and sold FB MAR 66
         C MAY 79                                                 Disqualification
     Improving NEDs (Derek Higgs) N MAY 25                           Disqualification – a director is not unfit - Denis
     Loans by a company to directors - Paul Niekirk                      Keenan PB APR 91
         PB JUN 89                                                   Not such a tall story…. - Caron Bradshaw A
     New London senior partner (Ian Barlow) N                            MAY 139
         FEB 14                                                   Dixons
     No problem N MAR 26                                             FRS 17 is 'a stab in the heart' N MAY 13
     Not such a tall story…. - Caron Bradshaw A                      Leisure N JAN 22
         MAY 139                                                     Retail N JAN 22, N FEB 22
     Only the temp? N MAR 26                                      Doggett, Richard James
     Planes and boats and lawns (Martin Sanders) N                   Summary report I MAR 145
         MAR 24                                                   Doha & Co
     Playing ball (Trevor Birch) N JUN 21                            Audit Registration Committee I MAR 146
     Rare women N JAN 21                                          Dove Nash (a firm)
     Seeing eye to eye - Jane Simms A FEB 34                         Summary report I MAR 145
     Seeley does it (Keith Seeley) - Sarah Perrin A               Druckman, Paul
         FEB 58                                                      Druckman is ICAEW's new VP N MAR 8
     Taxman heads up PwC (Samuel DiPiazza) N                      Drugs
         FEB 13                                                      Hit the bottle - Christian Geelmuyden A APR 51
     The magic circle (NEDs) - Roger Cowe A JUN                   DTI (Department of Trade and Industry)
         30                                                          Companies Bill PB MAR 88
     Theory of evolution - Sarah Perrin A APR 32                     Company investigations – proposals for change
     This must be the wrong answer (Remuneration)                        PB FEB 72
         - Elizabeth Buckley A MAY 93                                Dodgy directors N FEB 20
     US CEOs fearful N JAN 10                                        DTI shake-up announced PB JAN 84
     Yes to non-execs N MAR 26                                       Enron prompts joint talks N MAR 15
  DIRT (Deposit Interest Retention Tax) see                          Equality legislation: advice PB FEB 72
     Taxation                                                        Fixed-term workers PB APR 89

                                                       7/4/2011                                                 13
ACCOUNTANCY MAGAZINE INDEX                                                                                    14

    Irwin leaves SBS N JAN 21                                        Recovery risks - David Kern ET MAY 29
    Not such a tall story…. - Caron Bradshaw A                       Saved by the consumer? - John Hawksworth A
        MAY 139                                                          MAR 78
    Reform or nemesis? - Austin Mitchell L MAY 1                     Tax credit where credit is due - Philip Ridgway
    Standing on the shoulders of giants A MAR 63                         ET JAN 80
  Dubai                                                              There may be trouble ahead (USA) - John
    Corrections: Dubai LE MAR 31                                         Calverley ET JUN 76
  Duncan, David                                                      Well-oiled economy? - Leslie Gunde ET FEB
    Andersen in the dock N MAR 12                                        64
    Andersen LLP to face the music N MAY 10                      Edinburgh
    Berardino looks to limit Enron fall-out N FEB 7                  A tale of three cities N FEB 17
  Dutch Bar                                                      Edinburgh Fund Managers
    Setback for MDPs in Europe N APR 19                              Recent results RA JUN 113
  Dyke Yaxley (a firm)                                           e-district.net plc
    Summary report I MAR 145                                         PwC faces e-district writ N JAN 9
                                                                 Education and training
  E                                                                  Head and shoulders above the rest - Steve
                                                                         Hughes A APR 53
  Earnings per share (EPS) see FRS14
                                                                     KPMG emphasises e-learning A JAN 68
  easyJet
                                                                     School fees TB FEB 102
     Airlines N JAN 22, N FEB 22, N MAY 23, N
                                                                     The digital divide - Andrew Oswald C JAN 78
         JUN 22
                                                                 EFRAG (European Financial Reporting
     Recent results RA APR 103
                                                                     Advisory Group)
  EAT (Employment Appeal Tribunal) see
                                                                     EFRAG recommendation A MAR 95
     Employment
                                                                 Egg
  E-business
                                                                     Banking N MAR 27
     Fears for online growth (Survey) N MAY 16
                                                                 Egon Zehnder International
     Hi-tech haven N MAY 16
                                                                     Theory of evolution - Sarah Perrin A APR 32
     Nightmare on e-street - Pat Sweet A MAR 57
                                                                 Elan
     No tax breaks for broadband A JAN 64
                                                                     Pharmaceuticals N JUN 22
     see also Internet
                                                                 Elderstreet
  E-commerce/ E-mail see Internet
                                                                     Young business boost FB JUN 48
  EC (European Commission)
                                                                 Eliot, Peter
     Agency workers – equal treatment directive PB
                                                                     Drawn to gravity N JUN 21
         APR 92
                                                                 Elliott, Rob
     Directive will free up accountants N APR 10
                                                                     Elliott takes over at SC N FEB 11
     EC takes action against tax systems TB JUN
                                                                 Email see Internet
         126
                                                                 Emap
     EU takeover directive PB FEB 72
                                                                     Telecommunications N APR 20
     Late payment N MAR 26
                                                                 EMI
     Share options in the frame N APR 12
                                                                     Media N MAY 23
     We exist too N APR 12
                                                                 Emir8
     World ‘not ready’ for new statement N APR 12
                                                                     Emir8 Petroleum LE APR 31
  ECJ (European Court of Justice)
                                                                 Employees
     EC takes action against tax systems TB JUN
                                                                     Recognition of reimbursements AS JAN 98
         126
                                                                     Investors back IASB over share-based payments
     Setback for MDPs in Europe N APR 19
                                                                         N JAN 14
  Economics
                                                                     see also IAS 19
     Economics and the envy factor - Andrew
                                                                 Employment
         Oswald A APR 86
                                                                     A Budget blunder? N JUN 19
     How to crush public services - Andrew Oswald
                                                                     Agency workers – equal treatment directive PB
         A FEB 67
                                                                         APR 92
     Marriage matters - Andrew Oswald C MAR 82
                                                                     Angling for a better job? - Rob Yeung A APR
  Economy, The
                                                                         63
     A healthy economy? - Vicky Pryce ET MAY 28
                                                                     Approved passenger payments TB JAN 117
     A sterling performance - John Butler ET APR
                                                                     Beat the bully - Dr Rob Yeung and David
         82
                                                                         Cooper A JAN 38
     Budget options - David Kern ET APR 83
                                                                     Best of both worlds - Christina Buckingham A
     Dangerous imbalances - David Kern ET JUN 77
                                                                         APR 56
     Down but not out - David Kern A MAR 79
                                                                     Better businesses N MAY 25
     Euro's new phase - David Kern ET FEB 65
                                                                     Coding changes TB JUN 121
     Near miss N JAN 21
                                                                     Coding notices by the internet TB MAR 119
     On a knife edge - David Kern ET JAN 81
                                                      7/4/2011                                               14
ACCOUNTANCY MAGAZINE INDEX                                                                                   15

     Corrections: Dubai LE MAR 31                                   Whistleblowing and dismissal claims PB MAR
     Data protection PB APR 89                                         92
     Discrimination claims (House of Lords) PB                      Employment law
         MAR 92                                                     Access to criminal records PB JUN 84
     Dutch treat? TB FEB 107                                        EU legislation on sexual harassment PB JUN 84
     Employment protection: increase of limits PB                   Online lifeline A MAR 63
         MAR 88                                                     Part-time workers – regulations amended PB
     Equal pay N JAN 21                                                JUN 91
     Expatriate share options TB FEB 107                            Pensions and fixed-term workers PB FEB 72
     Fixed-term workers PB APR 89                                   High Court
     Flexible working hours for parents PB JAN 84                   Misrepresentation on sale of business PB MAY
     Flowers, fruit and things deemed trivial TB                       89
         MAY 124                                                    Restricting competition PB MAR 92
     FOOH TB FEB 107                                                Vicariously liable PB MAR 92
     Form filling TB APR 122                                     EMS
     Forms P11D and P11D(b) filed by internet TB                    BBC calls Andersen in N JAN 16
         JUN 121                                                 EMU (European Monetary Union)
     Forms P60 TB MAY 124                                           Euro could herald tax harmonisation N FEB 14
     Health and safety and the small business PB                    Euro's new phase - David Kern ET FEB 65
         JAN 88                                                     Free for all A JAN 68
     Incorporation and IR35 TB JUN 121                              Netting and pooling - Derek Ross A JUN 127
     Modernising the tribunal system PB JAN 88                   Energis
     New look employer’s pack TB APR 122                            Telecommunications N MAR 27
     NI mitigation TB JUN 121                                    Eng, Ernest
     NICs, school fees and getting it right TB JUN                  Summary report I JAN 134
         121                                                     Eni
     Parental leave PB MAR 88                                       Heavy industry N FEB 22
     Payroll cleansing TB APR 122                                   House of cards N APR 25
     Pensionable income TB FEB 107                               Enodis
     Piecework pay TB APR 122                                       House of cards N APR 25
     Pregnancy dismissals and fixed-term contracts               Enron
         (ECJ) PB JAN 88                                            10 ways to restore shareholders’ faith (George
     PSAs – what can't be included TB JUN 121                          Bush) N APR 9
     Second class A JAN 114                                         A disappearing act (John Connolly and John
     Something completely different - Karen Lindsay                    Ormerod) N MAY 7
         A APR 60                                                   A subject on everyone's lips N MAR 12
     Statutory maternity pay PB APR 90                              Andersen – the end of an era N APR 7
     Statutory maternity pay and sick pay PB MAY                    Andersen in the dock N MAR 12
         89                                                         Andersen LLP to face the music (David
     Tax credits TB APR 122                                            Duncan) N MAY 10
     The party's over A JAN 114                                     Andersen UK rejects US allegations N APR 8
     Top 10 errors on P14s TB MAY 124                               Audit Appointments Ltd? - Brian Singleton-
     VAT and parties A JAN 114                                         Green N FEB 24
     VAT and phones A JAN 114                                       Banking N APR 20
     What's it worth A JAN 114                                      Berardino hits back N JAN 10
     Court of Appeal                                                Berardino looks to limit Enron fall-out N FEB 7
     Dismissal and agency workers PB FEB 74                         Better standards after Enron? - Ron Paterson A
     Pay awards and the calculation of SMP PB                          APR 100
         MAY 89                                                     Business combinations (Canada) PB APR 108
     Workplace stress: relief for employers PB MAY                  Client loss continues N APR 8
         89                                                         Decency is difficult LE JUN 26
     Wrongful dismissal – increased value PB FEB                    Defects in US accounting LE MAR 29
         74                                                         Enron – how the fraud worked - Brian
     Employment Appeal Tribunal (EAT)                                  Singleton-Green A MAY 20
     Constructive dismissal PB APR 92                               Enron accounts probed N JAN 10
     Disciplinary procedures and natural justice PB                 Enron hastens another accounting rule? N APR
         JAN 88                                                        9
     Dismissal and witness confidentiality PB JUN                   Enron prompts joint talks N MAR 15
         91                                                         Epitaph for a profession? N APR 18
     Effect of long-term sickness on paid leave PB                  FRS 17 – putting the record straight - D. W. K.
         JUN 91                                                        Chitty I APR 139
     Proper consultation on redundancy PB FEB 74                    Golfing tactics N APR 18

                                                      7/4/2011                                              15
ACCOUNTANCY MAGAZINE INDEX                                                                                      16

     Government catches Enronitis N APR 8                            Accounting for carbon - Fiona Gadd and Jenny
     How the mighty fall - Robert Bruce A FEB 33                          Harrison AI JAN 95
     IAS is the winner in Enron, says Ormerod N                      Can chips save the planet N JAN 16
         MAR 15                                                      The big chill - Caroline Jory A JAN 60
     ICAEW asked to investigate Wakeham N MAR                     Eon
         11                                                          Heavy industry N FEB 22
     IFA concentrates on restoring confidence N                   EPS (earnings per share) see FRS14
         MAY 14                                                   Equal opportunities
     Implications of Enron (Canada) PB APR 108                       Equal pay N JAN 21
     In Enron's wake - Brian Singleton-Green N JAN                Equality Direct
         25                                                          Equality legislation: advice PB FEB 72
     IT's not right, but it's OK N MAR 15                         Equitable Life
     Lawsuits pour in N MAY 10                                       E&Y could face legal action N JAN 9
     Levitt calls for legislation on auditor                         Equitable Life PB MAR 86
         independence N MAR 17                                       Equitable prepares to sue Ernst and Young N
     Loss of faith - Robert Bruce A APR 39                                MAY 15
     Paying for standards - Brian Singleton-Green C               Equity investment
         MAR 29                                                      Heading for a fall - John Shuttleworth A APR 69
     Prospect of legislation in US forces D&T's hand                 Safe, not sorry - John Shuttleworth A JAN 48
         (John Connolly) N MAR 7                                  Erdal (Hüseyin) & Co
     Proving a point - Brian Singleton-Green N APR                   Do you remember when ...? N APR 10
         29                                                       Ernst & Young
     PwC drops two audit clients N MAY 8                             A disappearing act (John Connolly and John
     Reform or nemesis? - Austin Mitchell L MAY 1                         Ormerod) N MAY 7
     Russia’s Big Five testify N APR 13                              Amex does nicely N APR 18
     Standing up to the Big Five firms - James                       ASB should ditch FRS 17 and move on to IAS
         Mendelssohn C MAY 80                                             19 N APR 17
     Suspicions, not fact LE JUN 26                                  Careering ahead N APR 19
     The big red label LE JUN 26                                     E&Y could face legal action N JAN 9
     The consequences of Enron - Brian Singleton-                    E&Y to drop internal audit in the UK N APR 8
         Green A APR 22                                              Equitable prepares to sue Ernst and Young N
     The naked truth N JUN 16                                             MAY 15
     The new regime – Lord Borrie L APR 1                            European venture capital FB JUN 48
     There but for the grace… N FEB 16                               Exhibiting success N JUN 8
     Tougher oversight for US firms N FEB 8                          KPMG and E&Y cut jobs N JUN 12
     Triple setback for Andersen LLP N JUN 8                         It's in there somewhere - Beth Holmes A JUN
     True and fair: the lost dimension - Allister                         61
         Wilson AI APR 97                                            Mid-tier 3 – Big Four 0 N JUN 17
     Two sides of Enron story N JUN 8                                Russia’s Big Five testify N APR 13
     UK can't afford complacency N MAY 16                            Thumbs down under for shareholder value N
     UK plc under spotlight N MAR 11                                      JAN 14
     US CEOs fearful N JAN 10                                        Transport N JAN 22
     Volcker urges ‘separatism’ N APR 9                              Yes to non-execs N MAR 26
     We are all guilty LE MAR 31                                  Escort agencies
     What's on and what's off - Nigel Sleigh-Johnson                 Sex and taxes N APR 14
         AI MAR 98                                                Essential reading see Official material and essential
  Enterprise                                                         reading
     A year of achievement - Michael Groom I JUN                  Ethics
         134                                                         Decency is difficult LE JUN 26
     Showing initiative - Emma Keelan A MAR 45                       Ethically correct (poll) N JAN 14
  Enterprise Bill                                                    Versailles auditor to face JDS tribunal N JUN
     Enterprise Bill 1 PB JAN 85                                          17
     Enterprise Bill 2 PB JAN 85                                  EU (European Union)
  Enterprise Inns                                                    Accounting for business combinations PB MAY
     Full FRS 17 would have increased net assets RA                       104
         FEB 92                                                      EC takes action against tax systems TB JUN
  Enterprise Oil                                                          126
     Heavy industry N FEB 22                                         EU takeover directive PB FEB 72
  Entrepreneurs                                                      Europe and the big picture - Allister Wilson AI
     Turning talk into action A JUN 65                                    JAN 94
  Environment                                                        Fair values directive PB JAN 91
                                                                     Money laundering directive PB JAN 91

                                                       7/4/2011                                                16
ACCOUNTANCY MAGAZINE INDEX                                                                                     17

     No pay, no gain - John Shuttleworth A MAR 48                   Enron hastens another accounting rule? N APR
     Non-EU retailers must register for VAT in EU                       9
          TB JUN 126                                                FAF proposes changes to FASB N APR 9
     Royal Assent PB APR 90                                         Lease accounting PB APR 109
     Tax spat in cyberspace A JUN 65                             Fastow, Andrew
     The big chill - Caroline Jory A JAN 60                         In Enron's wake - Brian Singleton-Green N JAN
     Turning talk into action A JUN 65                                  25
     VAT and internet sales PB FEB 80                            Fearnside Marshall (a firm)
     VAT harmony N JAN 18                                           Financial Services Authorisation Committee I
     see also Europe                                                    JAN 134
  Euro see EMU
                                                                 Special sorts below
  Europe
     Common touch with a global reach N APR 19                   Fédération des Experts Comptables Européens see
     Europe ISAs welcomed I MAR 139                                 FEE
     Recovery risks - David Kern ET MAY 29                       Federation of Small Businesses see FSB
  European Commission see EC                                     Special sorts below
  European Court of Human Rights see Human rights                FEE (Fédération des Experts Comptables
  European Court of Justice see ECJ                                  Européens)
  European Federation of Accountants see FEE                         Accounting for business combinations PB MAY
  European Financial Reporting Advisory Group see                       104
     EFRAG                                                           Enforcement of IFRSA (EU) PB JUN 114
  European Monetary Union see EMU                                    Europe ISAs welcomed I MAR 139
  European Parliament                                            Fees
     IASs get European green light N APR 13                          BDO grows 9.6% globally N FEB 10
  European Union see EU                                              Break fees in takeovers – directors' duties PB
  Ewing, Margaret                                                       JUN 87
     Up and away N FEB 20                                            Deloitte and Andersen neck and neck N FEB 13
  Excel                                                              Membership fees AS JUN 104
     It's in there somewhere - Beth Holmes A JUN                     Non-refundable up-front fees AS JUN 104
          61                                                         Tear up your timesheets - Liz Fisher A MAR 70
  Excite@Home                                                    Fehmi, Firuz
     E-commerce N FEB 22                                             Do you remember when ...? N APR 10
  Expenses                                                       Felton & Co
     A laugh at your expense - Roger Trapp A MAY                     Summary report I JAN 134
          54                                                     Fernyhaugh Midgley Ltd
     Nightmare on e-street - Pat Sweet A MAR 57                      Financial Services Authorisation Committee I
  Export                                                                JAN 134
     E is not for export A FEB 48                                Fiat
  Exxon Mobil                                                        Cars N JUN 22
     Oil N MAR 27                                                Fiduciary duties
                                                                     Directors' fiduciary duties - David Sagar PB
  F                                                                     JUN90
  Factoring and Discounters Association                          Filtronic
     Credit protection FB MAR 66                                     Treatment of intellectual property licence RA
  Factoring and invoice discounting                                     APR 102
     Warning FB MAR 66                                           Finance
  FAF (Financial Accounting Foundation)                              Alert to funding possibilities FB JUN 48
     FASB process (US) PB MAY 105                                    Banking on business FB MAR 66
  Fairs, David                                                       Banks battle it out for business from business A
     FRS 17 is ‘last straw’ N APR 17                                    FEB55
  Fane-Hervey, Kevin Charles                                         Beyond ledgers - Beth Holmes A JAN 54
     Summary report I MAY 137                                        Bought and sold FB MAR 66
  Fanning, John                                                      Candover realises investments' potential FB
     Budgeting: ‘One step beyond’ CO APR 31                             MAY 49
     Outstanding merit N MAY 11                                      Finely-tuned finance - Roger Trapp A JAN 40
  Farming                                                            Forum's fixed fee FB MAY 49
     All farmed out? - Steve Hughes A MAR 40                         Investment in the best FB APR 43
     No w-hay! N JAN 21                                              Large Beer A FEB 55
  FASB (Financial Accounting Standards Board)                        Lloyds TSB Commercial Finance an
     Better standards after Enron? - Ron Paterson A                     independent success EB JAN 59
         APR 100                                                     No problem N MAR 26
     Business combinations Phase 2 PB JUN 116                        Theory of evolution - Sarah Perrin A APR 32
                                                      7/4/2011                                                17
ACCOUNTANCY MAGAZINE INDEX                                                                                      18

     Young business boost FB JUN 48                                    Top accountancy honour for Hugh Collum N
     Personal finance                                                      MAY 11
     Risk and reward - Clare Gascoigne A JUN 68                        Top of the food chain (Roger Matthews) - Jenny
     Safety in numbers - Clare Gascoigne A JUN 70                          Hirshkorn A MAY 38
     What’s around                                                     Up and away (Margaret Ewing) N FEB 20
     AIM FB APR 43                                                     US CEOs fearful N JAN 10
     Alderney FB MAR 66                                                What a coup! (Graham Roberts) N JAN 21
     Asset finance A FEB 55                                         Finance4Professionals
     Asset identification A FEB 55                                     For professionals FB JAN 59
     Banking FB APR 43                                              Financial accounting
     Business savings FB JAN 59                                     Financial Accounting Standards Board see FASB
     Business turnround FB JUN 48                                   Financial Accounting Foundation see FAF
     Change of name FB JAN 59                                       Financial information
     Commercial mortgages FB MAY 49                                    SEC warns on pro forma figures N JAN 11
     Commercial property FB MAY 49                                  Financial instruments
     Companies for sale FB MAY 49                                      Financial instruments PB JAN 91
     Credit protection FB MAR 66                                       First-time application of IFRSs PB MAY 106
     Debt claims FB APR 43                                             IASB admits full fair value is a pipe dream
     Debtor finance A FEB 55                                               (Paul Chisnall) N JAN 7
     Finance A FEB 55, FB JUN 48                                       Loan relationships, forex and derivative
     For professionals FB JAN 59                                           contracts TB MAR 118
     Help for businesses that want to grow FB APR                      Speak before it's too late - Paul Ebling AI JUN
          42                                                               98
     Insurance FB JUN 48                                               see also FRS13; IAS39
     Invoice finance A FEB 55, FB JUN 48                            Financial performance see FRS3
     Loans FB MAR 66                                                Financial reporting
     Mortgages FB MAR 66                                               31/12/01 year-end: additional items AS MAR
     Private company prices FB MAR 66                                      113
     Private equity A FEB 55, FB APR 43, FB JUN                        A cause for concern - Henrietta Thompson A
          48                                                               JAN 108
     Professional indemnity FB JUN 48                                  A difficult balancing act - John House A FEB
     Property finance FB MAR 66                                            95
     Stock exchanges FB JAN 59                                         A matter of policy - David Chitty A JUN 110
     Venture capital FB JAN 59, FB JUN 48                              Accounting for business combinations PB MAY
     Warning FB MAR 66                                                     104
     Web guide FB JUN 48                                               Acquisition and disposal AS APR 106
     Working capital finance FB MAY 49                                 Agency versus principal AS MAY 102
  Finance Act 2001 see Taxation                                        Amendment to IAS 19 PB JUN 114
  Finance directors                                                    Applying GAAP 2001/2002: A Practical Guide
     Elliott takes over at SC N FEB 11                                     to Financial Reporting - Rosemary Clarke A
     Fearful FDs (Survey) N MAY 14                                         FEB 111
     From caterpillar to butterfly - Robert Bruce A                    Applying SORP 2000 - David Chitty A FEB 90
          MAR 54                                                       Asset retirement obligations (Canada) PB JUN
     Getting richer all the time (Survey) N MAY 14                         115
     In a position of power (John Buchanan) - Anna                     Audit and the Commercial Code (Japan) A MAR
          Walsh A MAR 37                                                   95
     Into bat for the international game (Faisal                       Audit of fraud (USA) PB APR 109
          Hasnain) N MAY 26                                            Better standards after Enron? - Ron Paterson A
     It's in there somewhere - Beth Holmes A JUN                           APR 100
          61                                                           Bill and hold AS MAY 102
     JDS catches up with Leeson's boss N FEB 17                        Bonus granted on sale of subsidiary AS FEB 88
     Pulling them in N MAY 14                                          Borrowing costs AS FEB 88
     Rockin' and rollin' all the way to Reuters (Geoff                 Business combinations (Canada) PB APR 108,
          Swettenham) N JAN 20                                             PB MAY 104
     Seeing eye to eye - Jane Simms A FEB 34                           Business combinations – Phase 1 PB APR 109,
     Tenon FD departs N MAY 11                                             PB MAY 105, PB JUN 116
     The sky's the limit (Michael Cawley) - Wendy                      Business combinations – Phase 2 PB JUN 116
          Smith A JUN 34                                               Cash flow and other per share information
     Theory of evolution - Sarah Perrin A APR 32                           (Canada) PB JUN 115
     Time to park the perk? - Roger Trapp A MAR                        Capacity exchanges AS JUN 103
          51                                                           Capitalising interest - Ron Paterson A MAR 100
                                                                       Cash flow statement exemption AS MAY 101

                                                         7/4/2011                                              18
ACCOUNTANCY MAGAZINE INDEX                                                                                 19

     Contingent gain AS FEB 88                                    Pension deficit and member contributions AS
     Contingent liabilities AS JUN 103                                MAR 113
     Convergence with IAS (Australia) PB APR 108                  Pension plan assets AS APR 106
     Co-op bids for transparency N JAN 16                         Preface to IFRS PB JUN 114, PB JUN 116
     Cracking on - Lesley Bolton A MAR 106                        Public Sector Committee PB FEB 77
     Deferred tax assets and losses AS JAN 97                     Public sector study PB JUN 114
     Deferred tax on pension benefits AS MAY 101                  Recognition of reimbursements AS JAN 98
     Disclosure requirements (USA)A MAR 95                        Reporting performance PB APR 110, PB MAY
     E-business and risk management PB MAY 104                        106, PB JUN 115, PB JUN 116
     E-commerce and audit PB JUN 114                              Revenue recognition and rebates AS MAR 113
     EFRAG recommendation A MAR 95                                Revisions to audit standards (Japan) PB MAY
     Employee benefits PB APR 108                                     105
     Enforcement of IFRSA (EU) PB JUN 114                         Sale of future revenue stream AS JUN 103
     EPS and share options AS JAN 97                              SEC disclosure (USA) PB APR 109
     Fair values directive (Europe) PB JAN 91                     Share-based payment PB APR 110, PB MAY
     Financial instruments PB JAN 91                                  106, PB JUN 115
     Financial performance (Australia) PB JUN 115                 Significant influence AS FEB 88
     FASB process (US) PB MAY 105                                 Something to run with (Tom Jones) - John
     First-time application of IFRSs PB MAY 106                       House A JAN 100
     FRS 17: FAQs - Henrietta Thompson A FEB 84                   Standards adopted (Germany) A MAR 95
     Full of surprises - Elizabeth Chrispin A MAY 94              Standards and guidance (Japan) PB JUN 115
     Global debate - Stella Fearnley and Anne Loft A              Start planning now - Peter Holgate and Michael
         JUN 106                                                      Gaull A MAR 108
     Going international (Japan) - Andrew Peaple A                Starting from scratch - Keith Cornish A APR 99
         MAR 102                                                  Stock options from parent AS MAR 113
     Goodwill and joint ventures AS JAN 97                        Stock-based compensation – questions and
     Government catches Enronitis (Patricia Hewitt)                   answers (Canada) PB MAY 105
         N APR 8                                                  Straining goodwill - Ron Paterson A JUN 101
     IFRS first-time application PB APR 109                       Subsidiary’s pref shares AS APR 105
     Impaired overseas associate AS FEB 87                        Tails wagging dogs - Ron Paterson A MAY 96
     Impairment calculations AS APR 105                           Termination of contract AS APR 105
     Impairment of assets – exposure draft                        The Enforcer (Germany) - Lisa Evans, Brigitte
         (Australia) PB MAY 104                                       Eierle and Axel Haller A JAN 106
     Impairment or not? AS MAR 113                                The onward march (India) - Ram Iyer A MAR
     Implications of Enron (Canada) PB APR 108                        105
     Importance of 'gold standard' (Sir David                     Three new standards (China) PB APR 108
         Tweedie) IFRS N MAR 16                                   Ties that don't bind (Poland) - Antoni Reczek
     Improvements project PB APR 110, PB MAY                          and Waldemar Lachowski A JAN 102
         106                                                      To boldly go no farther - Ron Paterson A FEB
     Improvements to IAS PB JUN 114                                   82
     Income tax and dividends AS JAN 98                           Transitional provisions (Canada) A MAR 95
     Insurance contracts PB JAN 91, PB APR 110,                   Truly, IASB's preface to IFRS needs tweaking
         PB MAY 106                                                   N MAR 17
     Insurance DSOP A MAR 95                                      Two new IAPS A MAR 95
     Intangible assets and website costs PB MAY 104               UK & International GAAP - Brian Singleton-
     Interim dividends AS JAN 98                                      Green A FEB 111
     Interpretations issued PB FEB 77                             Updates and clarifications (USA) PB JUN 115
     Investment in US$ preference shares AS FEB                   VAT fees AS JUN 104
         87                                                       Whatever happened to prudence? - Ron
     Investment property AS APR 106                                   Paterson A JAN 105
     Investors back IASB over share-based payments                Accounting issues
         N JAN 14                                                 Accounting for carbon - Fiona Gadd and Jenny
     IT monitoring PB APR 108                                         Harrison AI JAN 95
     JV’s balances with investors AS APR 105                      An asset or a liability? - Peter Mason AI FEB
     Layaway AS MAY 102                                               81
     Lease accounting (USA) PB APR 109                            Europe and the big picture - Allister Wilson AI
     Membership fees AS JUN 104                                       JAN 94
     Minority interest in a revaluation AS MAY 101                IASB responds on pensions - Anne McGeachin
     Mixed reaction to capital instruments draft N                    AI JUN 100
         JAN 8                                                    IASB revises 12 standards - Marie-Christine
     New shares cost AS JAN 98                                        Batt AI JUN 96
     Non-refundable up-front fees AS JUN 104

                                                       7/4/2011                                           19
ACCOUNTANCY MAGAZINE INDEX                                                                                      20

     Powering up for 2005 - Isobel Sharp AI MAR                      Financial services PB FEB 73
         99                                                          Financial services: market abuse PB MAR 89
     Recognise the true cost - Stephen Bryan and                     Guidance on financial services audits PB FEB
         Patricia Walters AI APR 96                                      71
     Speak before it's too late - Paul Ebling AI JUN                 N2 guidance AU JAN 122
         98                                                       Financial Services Authority see FSA
     This must be the wrong answer - Elizabeth                    Financial statements
         Buckley A MAY 93                                            Accounts are about people - Chris Swinson A
     Too much or not enough? - Gary Romain AI                            APR 85
         JUN 94                                                      Financial Statements for Public Companies,
     True and fair: the lost dimension - Allister                        2nd edition I JAN 136
         Wilson AI APR 97                                            IFA concentrates on restoring confidence N
     What's on and what's off - Nigel Sleigh-Johnson                     MAY 14
         AI MAR 98                                                   IFRS first-time application PB APR 109
     Reports and accounts                                            Interim dividends AS JAN 98
     Accountant dismissed RA MAY 98                                  Share options in the frame N APR 12
     Accounting for PFI contracts RA MAY 98                       Financial Times Stock Exchange see FTSE 100
     Accounting for reserves RA JUN 113                           Finland
     Adoption of FRS 19 increases deferred tax                       Finland's fine N FEB 11
         provision RA MAR 110                                     Firth Rixon
     Amortisation of goodwill RA APR 102                             Full FRS 17 would have increased net assets RA
     Brokers get new look RA FEB 93                                      FEB 92
     Change to hedging policy RA MAR 110                          Fixed assets
     Changes boost profits RA APR 103                                Asset identification A FEB 55
     Conservative accounting policy adopted RA                    Fletcher, Paul William
         JUN 113                                                     Summary report I MAY 137
     Discrepancies discovered RA APR 103                          Flexible working
     Early adoption of FRS 17 RA MAY 98                              Best of both worlds - Christina Buckingham A
     Exchange of businesses RA JAN 113                                   APR 56
     Full FRS 17 would have increased net assets RA                  Flexible hours I JUN 135
         FEB 92                                                   Flotations
     More details of pension arrangements provided                   AIMing high N APR 25
         RA MAR 111                                               Flower, John
     Mortgage provider responds to FRS 18 RA APR                     Know thine enemy LE MAY 31
         102                                                      Focus Group
     No conclusion on revised interim accounts RA                    DIY N MAR 27
         JAN 112                                                  Foot & mouth disease
     Recent results RA JAN 113, RA FEB 93, RA                        Foot and mouth disease TB MAY 115
         MAR 111, RA APR 103, RA MAY 99, RA                          I've started, so I'll finish (Ian Mitchell) N JAN
         JUN 113                                                         20
     Results posted for holding company only RA                      No w-hay! N JAN 21
         JAN 112                                                  Football
     Retailer undertakes full accounting policy                      A shot at goal - Chris Quick A JUN 46
         review RA MAR 110                                           Football fever (Survey) N JUN 16
     Revised note to accounts includes chair's                       Man U tops the money league N JAN 16
         disclosure RA FEB 93                                        Media N MAY 23
     Share options adjustment RA JAN 113                          Ford, Gerry
     Task managers shock investors and analysts RA                   Ford's coffee breakthrough - Jenny Hirschkorn
         MAY 99                                                          A JAN 32
     Treatment of intellectual property licence RA                Foreign currencies/exchange
         APR 102                                                     Loan relationships, forex and derivative
     Website costs RA FEB 92                                             contracts TB MAR 118
  Financial Reporting Standard for Smaller Entities                  see also SSAP 20
     see FRSSE                                                    Forensic accounting
  Financial services                                                 Abuse of trust - Stuart Burns A JUN 40
     Dealing with market abuse PB JAN 83                          Forsberg, Magdalena
     Financial revival N MAY 25                                      Tax breaks for a biathlete N MAY 26
     FSA proposes an end to polarisation PB MAR                   Fortis Commercial Finance
         85                                                          Invoice finance A FEB 55
     Risk relief A JAN 64                                            Pharmaceuticals N APR 20
  Financial Services and Markets Act 2000                         Forum Commercial
     (FSMA)                                                          Forum's fixed fee FB MAY 49

                                                       7/4/2011                                                20
ACCOUNTANCY MAGAZINE INDEX                                                                                       21

  Founding Societies’ Award                                            Guidance on audit of friendly societies AU MAR
     Top accountancy honour for Hugh Collum N                             147
          MAY 11                                                       Guidance on friendly society audits PB FEB 71
  Fountains                                                            Simpler tax claims TB MAR 118
     Recent results RA FEB 93                                       Friends Provident
  France                                                               Recent results RA MAY 99
     Bonne chance! - Beth Holmes A JUN 50                           FRS2 Subsidiary Undertakings
     Parent-subsidiary directive guidance A MAR 96                     Not so much Liberty with your accounts please
  France Telecom                                                          N APR 18
     Telecoms N MAY 23                                              FRS3 Reporting Financial Performance
  Frango                                                               Impairment or not? AS MAR 113
     In brief A MAY 63                                              FRS4 Capital Instruments
  Fraud                                                                Cost of raising finance TB JUN 120
     Abuse of trust - Stuart Burns A JUN 40                            Obligations in Capital Instruments ER APR 142
     All part of the service - Stuart Burns A JAN 52                   Subsidiary’s pref shares AS APR 105
     Audit of fraud (USA) PB APR 109                                FRS7 Fair Values in Acquisition Accounting
     BBC calls Andersen in N JAN 16                                    Subsidiary’s pref shares AS APR 105
     Clampdown on corruption (China) N FEB 16                       FRS8 Related Party Disclosures
     Deceived but not deprived - Stuart Burns A                        JV’s balances with investors AS APR 105
          FEB 45                                                    FRS9 Associates and Joint Ventures
     Emir8 Petroleum LE APR 31                                         Goodwill and joint ventures AS JAN 97
     Enron – how the fraud worked - Brian                              JV’s balances with investors AS APR 105
          Singleton-Green A MAY 20                                  FRS10 Goodwill and Intangible Assets
     Enveloped in fraud N MAR 8                                        An asset or a liability? - Peter Mason AI FEB
     Fraud in SMEs I JUN 135                                              81
     Fraud prevention I APR 139                                        Impairment calculations AS APR 105
     Hidden Treasure - Stuart Burns A MAY 44                           Not so much Liberty with your accounts please
     How to lose £500m - Sanjay Bhandari A JUN                            N APR 18
          128                                                       FRS13 Derivatives and Other Financial
     Identity theft: mistaken identity - Karen Lindsay                 Instruments – Disclosures
          A JUN 40                                                     Investing in securitised derivatives PB JAN 83
     In Enron's wake - Brian Singleton-Green N JAN                  FRS14 Earnings Per Share
          25                                                           EPS and share options AS JAN 97
     It's in there somewhere - Beth Holmes A JUN                    FRS17 Retirement Benefits
          61                                                           A cause for concern - Henrietta Thompson A
     Lawsuits pour in N MAY 10                                            JAN 108
     Lost documents TB FEB 101                                         A lesson for us all LE MAY 32
     Petroleum products fraud TB JAN 121                               ASB should ditch FRS 17 and move on to IAS
     Reform or nemesis? - Austin Mitchell L MAY 1                         19 N APR 17
     SEC bans D&T partner from practising N FEB                        Be prepared! - Chris Cantwell A MAY 83
          13                                                           CBI calls for changes to FRS 17 N MAY 13
     Second among equals - Stuart Burns A MAR 67                       CBI to lobby over FRS 17 N MAR 16
     Spill the beans - Julia Penny A MAR 42                            Deferred tax on pension benefits AS MAY 101
     The consequences of Enron - Brian Singleton-                      Don't shoot the messenger - Robert Bruce A
          Green A APR 22                                                  JUN 37
     Versailles auditor to face JDS tribunal N JUN                     FRS 17 – availability of profits for distribution
          17                                                              PB MAR 85
  FRC (Financial Reporting Council) see Financial                      FRS 17 – helping to audit defined benefit
     Reporting                                                            schemes PB MAR 85
  FRED 30 Financial Instruments: Disclosure and                        FRS 17 – putting the record straight - D. W. K.
     Presentation & Recognition and Measurement                           Chitty I APR 139
     Speak before it's too late - Paul Ebling AI JUN                   FRS 17 has not caused schemes shift N APR 17
          98                                                           FRS 17 is ‘last straw’ N APR 17
  Freedman, Jonathan                                                   FRS 17 is 'a stab in the heart' N MAY 13
     Tenon FD departs N MAY 11                                         FRS 17 Transitional Disclosures and
  Freeserve                                                               Distributions by Companies OM APR 137
     Telecommunications N APR 20                                       FRS 17: FAQs - Henrietta Thompson A FEB 84
  Freeway                                                              Full FRS 17 would have increased net assets RA
     Going for growth A FEB 53                                            FEB 92
  Friendly societies                                                   Fund assets ‘will fall’ N APR 17
     Friendly societies TB FEB 100                                     Government calls in ASB to discuss FRS 17
                                                                          (Alastair Darling) N APR 17

                                                         7/4/2011                                                21
ACCOUNTANCY MAGAZINE INDEX                                                                                 22

    More details of pension arrangements provided               FSB (Federation of Small Businesses)
        RA MAR 111                                                 Equality legislation: advice PB FEB 72
    Pension deficit and member contributions AS                    SME rip-off N APR 25
        MAR 113                                                 FSMA see Financial Services and Markets Act
    The pensions we deserve - Brian Singleton-                     2000
        Green L MAY 30                                          FTSE 100 (Financial Times Stock Exchange)
    Tories call for rescheduling of FRS 17 (David                  Caring, sharing N MAR 26
        Willetts) N MAY 13                                         FTSE review N APR 20
  FRS 18 Accounting Policies                                       IT's not right, but it's OK N MAR 15
    Mortgage provider responds to FRS 18 RA APR                    No-one loves us N APR 25
        102                                                        Rare women N JAN 21
    Retailer undertakes full accounting policy                     FTSE 350
        review RA MAR 110                                          House of cards N APR 25
    Whatever happened to prudence? - Ron                           see also Stock exchanges
        Paterson A JAN 105                                      Future Film Group
  FRS19 Deferred Tax                                               Absolutely fabulous (Julia Blackman) N FEB
    Adoption of FRS 19 increases deferred tax                          19
        provision RA MAR 110                                       Correction CO MAR 24
    An asset or a liability? - Peter Mason AI FEB
        81                                                      G
    Deferred tax assets and losses AS JAN 97
                                                                G4+1
    Yet more questions - Mike Downing A MAR
                                                                  Share-based payment PB APR 110
        136
                                                                  Share options in the frame N APR 12
  FRSSE (Financial Reporting Standard for
                                                                GAAP (Generally accepted accounting practice)
    Smaller Entities)
                                                                  Applying GAAP 2001/2002: A Practical Guide
    Financial Reporting Standard for Smaller
                                                                       to Financial Reporting - Rosemary Clarke A
        Entities (effective June 2002) ER FEB 115
                                                                       FEB 111
  FSA (Financial Services Authority)
                                                                  Better standards after Enron? - Ron Paterson A
    Changes to the Listing Rules PB JAN 83
                                                                       APR 100
    Competition for company announcements PB
                                                                  Differential reporting (Canada) PB FEB 78
        FEB 71
                                                                  Enron – how the fraud worked - Brian
    Credit union regulation PB MAR 86
                                                                       Singleton-Green A MAY 20
    Dealing with market abuse PB JAN 83
                                                                  GAAP 2001 PB FEB 78
    Endowments added to FSA comparative tables
                                                                  Going international (Japan) - Andrew Peaple A
        PB FEB 72
                                                                       MAR 102
    Enron prompts joint talks N MAR 15
                                                                  Impairment or disposal of long-lived assets
    Equitable Life PB MAR 86
                                                                       (Canada) PB FEB 78
    FSA comes into its own PB JAN 82
                                                                  IT's not right, but it's OK N MAR 15
    FSA proposals on reforming polarisation - Mark
                                                                  Japan's relations with IASB strained over IAS
        Spofforth I MAR 139
                                                                       39 N MAR 20
    FSA proposes an end to polarisation PB MAR
                                                                  Lloyd's reforms PB MAR 85
        85
                                                                  Poles apart (Survey) N JAN 15
    Guide for mortgage and general insurance firms
                                                                  SEC warns on pro forma figures N JAN 11
        PB JUN 83
                                                                  Ties that don't bind (Poland) - Antoni Reczek
    ICAEW handbook approved PB JAN 83
                                                                       and Waldemar Lachowski A JAN 102
    Information about pension products PB JAN 83
                                                                  UK & International GAAP - Brian Singleton-
    Investing in securitised derivatives PB JAN 83
                                                                       Green A FEB 111
    Low stake-up - Lawrie Holmes A JAN 66
                                                                Gameplay
    Mis-sold personal pensions review nears end
                                                                  Results posted for holding company only RA
        PB MAR 86
                                                                       JAN 112
    Mortgage advice PB FEB 71
                                                                Gartner
    Mortgage and general insurance regulation MAY
                                                                  How soon is now? - Dennis Howlett A JUN 53
        85
                                                                  It's in there somewhere - Beth Holmes A JUN
    Overhaul of insurance regulation PB FEB 72
                                                                       61
    Panel statement on regulatory information PB
                                                                Gazprom
        JUN 83
                                                                  PwC faces legal action over Gazprom N MAY
    Pensions guide for employers PB JUN 83
                                                                       10
    Pricing for unit trusts and OEICS PB JUN 83
                                                                  PwC on the defensive in Russia N APR 13
    Regulatory information PB APR 89
                                                                GE Capital
    The FSA and financial advertisements PB JUN
                                                                  DIY N MAR 27
        83
                                                                General Motors
    The FSA's accountability PB FEB 71                            Cars N JUN 22
                                                     7/4/2011                                             22
ACCOUNTANCY MAGAZINE INDEX                                                                                    23

  General Trust                                                       Greek tax charge TB JUN 120
     Adoption of FRS 19 increases deferred tax                     Green issues see Environment
         provision RA MAR 110                                      Green, Pauline
  Generally accepted accounting practice see GAAP                     Co-op bids for transparency N JAN 16
  Germany                                                          Griffith, Martin Wyn
     Double tax treaty A MAR 96                                       New SBS chief N MAR 26
     Recovery risks - David Kern ET MAY 29                         Groom, Michael
     Standards adopted A MAR 95                                       Don't forget members in industry LE MAR 29
     The Enforcer - Lisa Evans, Brigitte Eierle and                   Focus on enterprise I MAY 135
         Axel Haller A JAN 106                                        ICAEW announces strategic alliance with
     UK subs are cheaper LE APR 30                                        Croner.CCH N FEB 10
  Gifts                                                               Mandatory review N JAN 8
     Political contributions: guidance PB FEB 72                      President's panache LE JAN 27
  Giga                                                                Top 10 accountants with crunch N FEB 16
     How soon is now? - Dennis Howlett A JUN 53                       Top accountancy honour for Hugh Collum N
  Gill, Muras                                                             MAY 11
     Audit Registration Committee I MAR 146                           see also Author index
  Gissings                                                         Group registration see VAT
     Fund assets ‘will fall’ N APR 17                              Guardian IT
  Gladstone                                                           Discrepancies discovered RA APR 103
     Recent results RA MAR 111                                     Guardian Media
  Global Crossing                                                     Media N APR 20
     Andersen client probed over controversial                     Gucci
         transactions N MAY 14                                        Fashion N JAN 22
  Globalisation                                                    Guernsey
     One per cent, not 33 dollars - Andrew Oswald A                   Hi-tech haven N MAY 16
         JUN 81                                                    Guinness
  Gloucester-Trotman, Roger Jocelyn                                   Beverages N APR 20
     Summary report I MAR 146                                      GUS
  Go                                                                  Recent results RA MAR 111
     Airlines N JUN 22
  Good Financial Management                                        H
     Financial Services Authorisation Committee I
                                                                   Hacker Young
         JAN 134
                                                                      Czech it out N MAY 10
  Goodwill
                                                                      Outsourcing on the up N JAN 9
     Amortisation of goodwill RA APR 102
                                                                   Haji-Ioannou, Stelios
     Goodwill and joint ventures AS JAN 97
                                                                      Airlines N JAN 22, N MAY 23, N JUN 22
     Impaired overseas associate AS FEB 87
                                                                   Hamilton, Penny
     Straining goodwill - Ron Paterson A JUN 101
                                                                      CIOT appoints barrister as president N JUN 19
     Transitional provisions (Canada) A MAR 95
                                                                   Hamlet, R W
  Gough, Brandon
                                                                      Audit Registration Committee I JAN 134
     Two knights to remember N FEB 11
                                                                   Hamley’s
  Granada Media
                                                                      Retail N FEB 22
     Full FRS 17 would have increased net assets RA
                                                                   Hardcastle, Sir Alan
         FEB 92
                                                                      Former ICAEW president dies N MAY 11
     Media N MAY 23
                                                                   Harmonisation see Tax harmonisation
  Grant Thornton
                                                                   Harris, Gaynor
     AIM higher N FEB 20
                                                                      Summary report I MAR 145
     AIMing high N APR 25
                                                                   Harris Walters
     Bad news in the Budget N MAY 16
                                                                      Strength in numbers? - Anna Walsh A FEB 26
     Going, going, all gone N MAR 21
                                                                   Harrods
     Mid-tier 3 – Big Four 0 N JUN 17
                                                                      Going, going, all gone N MAR 21
     'Painful' VAT increase N MAR 18
                                                                   Hart, Stephen
     QMH director to answer disciplinary charges N
                                                                      Bonne chance! - Beth Holmes A JUN 50
         JUN 17
                                                                   Hartwall
  Grants
                                                                      Food and beverages N MAR 27
     Alert to funding possibilities FB JUN 48
                                                                   Hasnain, Faisal
     Reporting on grant claims in the public sector -
                                                                      Into bat for the international game N MAY 26
         Sumita Shah I MAY 141
                                                                   Hays Accountancy Personnel
  Great Mills                                                         Getting richer all the time (Survey) N MAY 14
     DIY N MAR 27
                                                                   HBOS
  Greece                                                              Banking N APR 20
                                                        7/4/2011                                             23
ACCOUNTANCY MAGAZINE INDEX                                                                                     24

     Banks battle it out for business from business A                BBC calls Andersen in N JAN 16
          FEB55                                                    Hong Kong Land
  Health and welfare                                                 IAS 40 may wipe millions off balance sheets N
     Are doctors good for us? - Andrew Oswald A                          JAN 11
          MAY 81                                                   Honours list (New Year’s Honours)
     Back to basics - Dr Trish Greenhalgh A JUN 71                   Aston, James N FEB 11
     Bones of contention - Dr Trisha Greenhalgh A                    Campbell, Douglas N FEB 11
          MAR 69                                                     Connor, Peter N FEB 11
     FOOH TB FEB 107                                                 Dinsdale, Brian N FEB 11
     Gym'll fix it - Trisha Greenhalgh A FEB 46                      Goldie, Quintin N FEB 11
     Hit the bottle - Christian Geelmuyden A APR 51                  Hyde, Michael Robertson N FEB 11
     It's as easy as HRT - Dr Trisha Greenhalgh A                    Iyer, Shanker N MAY 15
          MAY 64                                                     MacDonald, Robert N FEB 11
     Losing it - Dr Trisha Greenhalgh A JAN 63                       Morgan, Richard N FEB 11
     Medical services – hearing aids TB JUN 123                      Robertson, Iain N FEB 11
     The case of the defeated doctor - Peter Vaines A                Ross, Hilary N FEB 11
          JAN 119                                                    Stephens, Michael N FEB 11
     You don’t have to lump it (Lance Armstrong) -                   Taylor, Karen N FEB 11
          Dr Trisha Greenhalgh A APR 75                              Two knights to remember (Brandon Gough) N
  Hearn, Barry                                                           FEB 11
     Something completely different - Karen Lindsay                  Wiggins, John N FEB 11
          A APR 60                                                   Wood, Richard N FEB 11
  Hedging                                                            Worsley, Jock N FEB 11
     Change to hedging policy RA MAR 110                           Hornan, Ladislav
     Investment in US$ preference shares AS FEB                      Czech it out N MAY 10
          87                                                       Horscroft Turner Byrne & Co
  Hersey, David                                                      Financial Services Authorisation Committee I
     QMH director to answer disciplinary charges N                       JAN 134
          JUN 17                                                   Horwath Clark Whitehill
  Hewitt, Patricia MP                                                What's in a name? N FEB 17
     DTI shake-up announced PB JAN 84                              House of Lords
     Equal pay N JAN 21                                              House of Lords: PB JAN 84
     Government catches Enronitis N APR 8                          HSBC
  Hewlett-Packard                                                    Banking N APR 20
     Computers N JUN 22                                              Banks battle it out for business from business A
     Standing on the shoulders of giants A MAR 63                        FEB55
  Higgs, Derek                                                       Finance N JAN 22
     Improving NEDs N MAY 25                                         Insurance FB JUN 48
  High Court see Law                                                 Private equity FB APR 43
  Hill, Geoff                                                        SME rip-off N APR 25
     Hill's climb to the top - Sarah Perrin A MAR 75               Hughes & Co
  Hiscock, Stephen                                                   Audit Registration Committee I MAR 146
     Warning FB MAR 66                                             Human Firewall Council
  HLB International                                                  Security slips on banana skin A MAY 61
     HLB change N MAR 11                                           Human rights
  HLB Kidsons                                                        Information disclosure code of practice TB APR
     Investment Business Committee I MAY 137                             115
     Third time lucky N FEB 10                                     Humphreys, Bob
  HMV Media                                                          Karaoke king A FEB 39
     Media N MAY 23                                                Hutchison 3G
  Hoffmann-La Roche                                                  Telecommunications N APR 20
     It's a conspiracy - John House A MAY 42                       HypoActive
  Holidays                                                           Property finance FB MAR 66
     FOOH TB FEB 107
  Holt, David Kendrick                                             I
     Summary reports I JUN 143
                                                                   IAASB (International Auditing and Assurance
  Homestyle
                                                                      Standards Board)
     Recent results RA MAR 111
                                                                      IAPC to get new name N JAN 15
  Honda Power Equipment
                                                                      IFA concentrates on restoring confidence N
     Planes and boats and lawns (Martin Sanders) N
                                                                         MAY 14
          MAR 24
                                                                   IAPC (International Federation of Accountants’
  Hong Kong
                                                                      Auditing Practices Committee)
                                                        7/4/2011                                              24
ACCOUNTANCY MAGAZINE INDEX                                                                                   25

     IAPC to get new name N JAN 15                                   IAS 27 Consolidated Financial Statements
  IAPS (International Auditing Practice                                  and Accounting for Investments in
     Statements)                                                         Subsidiaries
     Two new IAPS A MAR 95                                           Acquisition and disposal AS APR 106
  IAS (International Accounting Standards)                           Business combinations – Phase 1 PB APR 109
     An Italian job N JAN 10                                         IAS 28 Accounting for Investments in
     Convergence with IAS (Australia) PB APR 108                         Associates
     Europe and the big picture - Allister Wilson AI                 Significant influence AS FEB 88
         JAN 94                                                      IAS 31 Financial Reporting of Interests in
     Europe ISAs welcomed I MAR 139                                      Joint Ventures
     Global debate - Stella Fearnley and Anne Loft A                 Investment property AS APR 106
         JUN 106                                                     IAS 37 Provisions, Contingent Liabilities and
     Going international (Japan) - Andrew Peaple A                       Contingent Assets
         MAR 102                                                     Contingent gain AS FEB 88
     IAS is the winner in Enron, says Ormerod N                      Interim dividends AS JAN 98
         MAR 15                                                      IAS 38 Intangible Assets
     IASB revises 12 standards - Marie-Christine                     Borrowing costs AS FEB 88
         Batt AI JUN 96                                              Business combinations – Phase 1 PB APR 109
     IASs get European green light N APR 13                          IAS 39 Financial Instruments: Recognition
     International accounting I JUN 135                                  and Measurement
     International Accounting Standards: A Guide                     Fair values directive (Europe) PB JAN 91
         to Preparing Accounts, 3rd edition I JAN                    Financial instruments PB JAN 91
         136                                                         IASB quizzed over long-term plans N MAR 20
     Powering up for 2005 - Isobel Sharp AI MAR                      Japan's relations with IASB strained over IAS
         99                                                              39 N MAR 20
     Speak before it's too late - Paul Ebling AI JUN                 Japanese banks are defying IAS N MAY 13
         98                                                          IAS40 Investment Property
     Start planning now - Peter Holgate and Michael                  IAS 40 may wipe millions off balance sheets N
         Gaull A MAR 108                                                 JAN 11
     Starting from scratch (Kosovo) - Keith Cornish                  Investment property AS APR 106
         A APR 99                                                 IASB (International Accounting Standards
     The Enforcer (Germany) - Lisa Evans, Brigitte                   Board)
         Eierle and Axel Haller A JAN 106                            31/12/01 year-end: additional items AS MAR
     Ties that don't bind (Poland) - Antoni Reczek                       113
         and Waldemar Lachowski A JAN 102                            A difficult balancing act - John House A FEB
     IAS 10 Contingencies and Events Occurring                           95
         after the Balance Sheet Date                                Amendment to IAS 19 PB JUN 114
     Interim dividends AS JAN 98                                     Au revoir, IASB (Jim Saloman) MAR 24
     IAS 12 Income Taxes                                             Business combinations – Phase 1 PB APR 109,
     Income tax and dividends AS JAN 98                                  PB MAY 105, PB JUN 116
     IAS 17 Accounting for Leases                                    Cracking on - Lesley Bolton A MAR 106
     IAS 40 may wipe millions off balance sheets N                   Financial instruments PB JAN 91
         JAN 11                                                      First-time application of IFRSs PB MAY 106
     IAS 19 (Revised) Employee Benefits                              IASB admits full fair value is a pipe dream
     ASB should ditch FRS 17 and move on to IAS                          (Paul Chisnall) N JAN 7
         19 N APR 17                                                 IASB names financial backers N APR 12
     Employee benefits PB APR 108                                    IASB quizzed over long-term plans N MAR 20
     Government calls in ASB to discuss FRS 17                       IASB responds on pensions - Anne McGeachin
         (Alastair Darling) N APR 17                                     AI JUN 100
     IASB responds on pensions - Anne McGeachin                      IASB revises 12 standards - Marie-Christine
         AI JUN 100                                                      Batt AI JUN 96
     Pension plan assets AS APR 106                                  IFRS first-time application PB APR 109
     Recognition of reimbursements AS JAN 98                         Improvements project PB APR 110, PB MAY
     IAS 22 (Revised) Business Combinations                              106
     Japan steps back from the brink N FEB 8                         Improvements to IAS PB JUN 114
     IAS 23 Borrowing Costs                                          Insurance contracts PB JAN 91, PB APR 110,
     Borrowing costs AS FEB 88                                           PB MAY 106
     IAS 24 Related Party Disclosures                                Insurance DSOP A MAR 95
     Bonus granted on sale of subsidiary AS FEB 88                   Intangible assets and website costs PB MAY 104
     Improvements project PB MAY 106                                 Interpretations issued PB FEB 77
                                                                     Investors back IASB over share-based payments
                                                                         N JAN 14

                                                       7/4/2011                                             25
ACCOUNTANCY MAGAZINE INDEX                                                                                 26

    Japan steps back from the brink N FEB 8                      Institute warning TB MAR 118
    Japan's relations with IASB strained over IAS                Llambias lambasts Institute N MAR 8
        39 N MAR 20                                              Long hours culture in the dock N APR 10
    Paying for standards - Brian Singleton-Green C               Making an impact … - Michael Groom I JAN
        MAR 29                                                       132
    Preface to IFRS PB JUN 114, PB JUN 116                       Mandatory review N JAN 8
    Reporting performance PB APR 110, PB MAY                     Money laundering requirements from N2 I JAN
        106, PB JUN 115                                              133
    Share-based payment PB APR 110, PB MAY                       No w-hay! N JAN 21
        106, PB JUN 115                                          Not such a tall story ... - Caron Bradshaw A
    Share options in the frame N APR 12                              MAY 139
    Something to run with (Tom Jones) - John                     Our fees I MAR 139
        House A JAN 100                                          PDFs in profusion LE JUN 28
    The virtues of transparency - David Damant L                 PII changes PB FEB 71
        MAR 1                                                    Points to remember - Chris Cantwell A JAN 124
    Truly, IASB's preface to IFRS needs tweaking                 Proving our worth … - Michael Groom I FEB
        N MAR 17                                                     112
    We exist too N APR 12                                        Recognising members’ achievements - Michael
    World ‘not ready’ for new statement N APR 12                     Groom I APR 138
  IBM                                                            Record breakers (David Dafinone) N FEB 19
    Hit, miss and maybe N FEB 11                                 Reform or nemesis? - Austin Mitchell L MAY 1
    IT's not right, but it's OK N MAR 15                         Regulation question LE APR 30
  ICAEW (Institute of Chartered Accountants in                   Reporting on grant claims in the public sector -
    England and Wales)                                               Sumita Shah I MAY 141
    A global reputation…- Michael Groom I MAR                    Results of contested council bye-elections 2002
        139                                                          I MAY 141
    A vote for prosperity - Michael Groom I MAY                  Showing initiative - Emma Keelan A MAR 45
        134                                                      Something completely different - Karen Lindsay
    A year of achievement - Michael Groom I JUN                      A APR 60
        134                                                      Sponsorship service I MAR 144
    An insult to the intelligence LE JUN 27                      SSL inquiry N APR 10
    Auditing: profession or business? - Bob Tricker              Students vote for freedom of choice N MAY 8
        C JUN 79                                                 The Chartered Accountants' Benevolent
    Bound by red tape LE JUN 27                                      Association I MAY 135, I JUN 135
    Branching out - Sharon Smith A JUN 72                        The consequences of sub-contracting - Emile
    Business turnround FB JUN 48                                     Woolf A JUN 143
    Capturing the essence N MAY 8                                The Top Team - Sarah Perrin A MAR 140
    CCH to 'strengthen focus' N MAR 16                           UK can't afford complacency N MAY 16
    Collier goes as ICAEW deficit hits £7.9m N                   UK subs are cheaper LE APR 30
        APR 10                                                   Annual Conference
    Common pitfalls - Hugh Clark A APR 140                       Ringing the changes (Peter Wyman) I JUN 139
    Complaints to the Institute by OPRA I MAY 138                Member benefits
    Directive will free up accountants N APR 10                  Accountants' Channel I MAR 144
    Do you remember when ...? N APR 10                           Fee-Plan charge reduction I MAY 136, I JUN
    Don't forget members in industry LE MAR 29                       142
    Druckman is ICAEW's new VP N MAR 8                           Finding your way - Hilary Wilkins A JAN 137
    Former ICAEW president dies N MAY 11                         The Accountants' Channel I FEB 114
    FRS 17 Transitional Disclosures and                          Presidential Profile
        Distributions by Companies OM APR 137                    Down to business (Peter Wyman) - Sarah Perrin
    Gaining confidence - John Edwards A MAY 140                      I JUN 137
    Harder to get ACA N MAY 8                                    Publications
    Head and shoulders above the rest - Steve                    Audit and Assurance Digest I FEB 114, I MAR
        Hughes A APR 53                                              144, I MAY 136
    ICAEW announces strategic alliance with                      Banking – A Regulatory Accounting and
        Croner.CCH N FEB 10                                          Auditing Guide, 4th edition I JAN 136, I
    ICAEW asked to investigate Wakeham N MAR                         FEB 114, I MAR 144
        11                                                       Financial Statements for Public Companies,
    ICAEW confirms £7.862m deficit N JUN 16                          2nd edition I JAN 136
    ICAEW handbook approved PB JAN 83                            Financial Statements for Smaller Companies: A
    ICAEW initiative A JAN 64                                        Guide to Practice and the FRSSE, 4th
    ICAEW members face 20% rise in subs N MAR                        edition I JUN 142
        8

                                                      7/4/2011                                            26
ACCOUNTANCY MAGAZINE INDEX                                                                                    27

      International Accounting Standards: A Guide                     Debtor finance A FEB 55
          to Preparing Accounts, 3rd edition I JAN                ICN Pharmaceuticals
          136                                                         Pharmaceuticals N APR 20
      Preparing Company Accounts 2002/2003 I                      ICSA (Institute of Chartered Secretaries and
          MAY 136, I JUN 142                                          Administrators)
      Real Estate – An Industry Accounting and                        Political contributions: guidance PB FEB 72
          Auditing Guide, 6th edition I MAY 136, I                    Polls at company meeting PB JUN 84
          JUN 142                                                 IFAC (International Federation of Accountants)
      SME Consulting: A Business Consulting Guide                     Ball headed for New York post (Ian Ball) N
          for Accountants I MAY 136                                       APR 13
      Succession Planning and Retirement: Building                    Current proposals PB JUN 146
          a Practice of Value I JUN 142                               E-business and risk management PB MAY 104
      Taxation of Specialised Occupations and                         E-commerce and audit PB JUN 114
          Professions, 5th edition I JAN 136, I FEB                   IFA concentrates on restoring confidence N
          114, I MAR 144                                                  MAY 14
      Tax Faculty                                                     Outstanding merit N MAY 11
      Bad news in the Budget N MAY 16                                 Public Sector Committee PB FEB 77, PB JUN
      Chancellor hasn't cut enough red tape N JAN 18                      114
      Top at tax N JUN 19                                             Recent pronouncements and publications PB
      Yes to NHS spending audit N MAY 18                                  JUN 146
      Technical Enquiries service                                     SMP's international recognition N JAN 15
      Yet more questions - Mike Downing A MAR                         Two new IAPS A MAR 95
          136                                                     IFRS (International Financial Reporting
      Update                                                          Standard)
      2002 World Congress I MAY 135                                   GAAP 2001 PB FEB 78
      ACA work experience I JUN 135                                   IFRS first-time application PB APR 109
      Europe ISAs welcomed I MAR 139                              IFS (Institute of Fiscal Studies)
      Exam success I MAR 139                                          A Budget blunder? N JUN 19
      Flexible hours I JUN 135                                        Government needs extra £7bn in tax, says IFS N
      Focus on enterprise I MAY 135                                       MAR 18
      Fraud in SMEs I JUN 135                                     IISBP (International Institute of Strategic
      Fraud prevention I APR 139                                      Business Professionals)
      FSA proposals on reforming polarisation I MAR                   No go for IISBP N FEB 10
          139                                                     Imperial Tobacco
      Global contact I MAY 135                                        Tobacco N APR 20
      Global qualifications I APR 139                             Indemnity
      Handbook I MAY 135                                              PII changes PB FEB 71
      ICAEW on CSR I MAR 139                                          The consequences of sub-contracting - Emile
      International accounting I JUN 135                                  Woolf A JUN 143
      Membership growth I JUN 135                                 Identity theft
      News 4 U I MAR 138                                              Mistaken identity - Karen Lindsay A JUN 40
      Online lectures I MAY 135                                   Independent professional review see IPR
      Special groups support I MAY 135                            India
      ‘Terror Audit’ I APR 139                                        Eastern promise - Lesley Meall A MAR 60
      Too much tax I MAR 139                                          Finance Bill progress TB MAY 132
  ICAI (Institute of Chartered Accountants in                         The onward march - Ram Iyer A MAR 105
      Ireland)                                                    Information technology see IT
      Dishing up the DIRT N JAN 11                                Inland Revenue
  ICAS (Institute of Chartered Accountants of                         A question of balance N JAN 15
      Scotland)                                                       Compulsory electronic PAYE filing proposed N
      Mixed reaction to capital instruments draft N                       JAN 18
          JAN 8                                                       Don't go on N FEB 16
      The Accountants' Channel I FEB 114                              Keeping it private - Peter Vaines A JUN 124
      Theory of evolution - Sarah Perrin A APR 32                     Revenue defends Accenture contract N JAN 18
  ICC Development International                                       see also Taxation
      Into bat for the international game (Faisal                 Innovation
          Hasnain) N MAY 26                                           Innovate to accumulate - Sharon Smith A APR
  Iceland Group                                                           44
      Online supermarkets almost deliver the goods A              Insolvency
          MAY 60                                                      BFA payout N JUN 8
      Retail N JAN 22                                                 Dodgy directors N FEB 20
  ICF                                                                 Enterprise Bill 2 PB JAN 85

                                                       7/4/2011                                              27
ACCOUNTANCY MAGAZINE INDEX                                                                                        28

      Enterprise nation N MAY 25                                     International Federation of Accountants’ Auditing
      Fixed and floating charges in insolvency TB                        Practices Committee see IAPC
          JUN 119                                                    International Financial Reporting Standard see
      In Enron's wake - Brian Singleton-Green N JAN                      IFRS
          25                                                         International Institute of Strategic Business
      Pensions and bankruptcy PB APR 90                                  Professionals see IISBP
      Rates and receivers - Dennis Keenan PB MAR                     International Public Accounting Standards see
          89                                                             IPSASs
      Salvage operation - Beth Holmes A MAR 47                       International Tax and Investment Organisation see
      Schemes of arrangement - Denis Keenan A JUN                        ITIO
          129                                                        International Valuation Standards Committee see
  Institute of Chartered Accountants in England and                      IVSC
      Wales see ICAEW                                                Internet
  Institute of Chartered Accountants in Ireland see                      Access all areas - Candice Goodwin A APR 71
      ICAI                                                               Alert to funding possibilities FB JUN 48
  Institute of Chartered Accountants of Scotland see                     Amex does nicely N APR 18
      ICAS                                                               Caught in the net A MAR 63
  Institute of Chartered Secretaries and                                 Confirmation of tougher debt-collection
      Administrators see ICSA                                                procedures TB MAY 120
  Institute of Directors see IOD                                         Cyberpractitioners look to the future - Lesley
  Institute of Fiscal Studies see IFS                                        Meall A JUN 56
  Insurance                                                              Eastern promise - Lesley Meall A MAR 60
      Endowments added to FSA comparative tables                         E-commerce and audit PB JUN 114
          PB FEB 72                                                      E-filing for agents: first experiences TB MAR
      Guide for mortgage and general insurance firms                         124
          PB JUN 83                                                      E-signatures: an update PB APR 90
      Insurance contracts PB JAN 91                                      Forms P11D and P11D(b) filed by internet TB
      Insurance DSOP A MAR 95                                                JUN 121
      Insurance regulations TB JUN 118                                   Handbook I MAY 135
      Mortgage and general insurance regulation MAY                      Internet service for employer returns TB MAY
          85                                                                 115
      No win, no fee – problems emerge PB JAN 85                         New online court service PB MAR 88
      Non-residents' gains on insurance policies TB                      Nightmare on e-street - Pat Sweet A MAR 57
          MAY 115                                                        No tax breaks for broadband A JAN 64
      Overhaul of insurance regulation PB FEB 72                         Online lifeline A MAR 63
      Overseas life assurance TB MAR 123                                 Online lectures I MAY 135
      Post-11 September – ICAEW audit guidance                           OPRA forms online PB APR 90
          PB MAR 85                                                      Safety in numbers - Magnus Ahlberg A APR 64
      Refusal to certify a life policy as qualifying TB                  Standing on the shoulders of giants A MAR 63
          JAN 116                                                        Style or substance? - Candice Goodwin A FEB
      Run for cover - Sharon Smith A JAN 28                                  50
      Simpler tax claims TB MAR 118                                      Tax spat in cyberspace A JUN 65
  Intangible assets                                                      The digital divide - Andrew Oswald C JAN 78
      Intangible assets and website costs PB MAY 104                     Turning talk into action A JUN 65
      Surprise boost for business (Derek Jenkins) N                      UK leads the way A MAR 63
          MAY 18                                                         VAT and internet sales (EU) PB FEB 80
      Value or not to value? N JAN 8                                     Warning on internet marketing scheme
      see also FRS10                                                         (Australia) A MAR 96
  Intel                                                                  Web guide FB JUN 48
      Standing on the shoulders of giants A MAR 63                       Website costs RA FEB 92
  Intellectual property                                                  IT Bytes
      Intellectual property TB JUN 117                                   BT finds missing link N MAR 16
      Treatment of intellectual property licence RA                      Can chips save the planet N JAN 16
          APR 102                                                        Down the drain N JAN 16
  International Accounting Standards see IAS                             Faith in e-future N MAR 16
  International Accounting Standards Board see                           Finland's fine N FEB 11
      IASB                                                               Hit, miss and maybe N FEB 11
  International Auditing and Assurance Standards                         Sage bucks trend N JAN 16
      Board see IAASB                                                    Worldwide web widens N JAN 16
  International Auditing Practice Statements see                         What’s online
      IAPS                                                               Better safe than sorry A FEB 48
  International Federation of Accountants see IFAC                       Corporate conformity A FEB 48

                                                          7/4/2011                                               28
ACCOUNTANCY MAGAZINE INDEX                                                                                      29

      E is not for export A FEB 48                                     Finance Bill published TB APR 128
      Focus on enterprise I MAY 135                                    Irish budget proposals PB FEB 80
      Lost in cyberspace? A FEB 48                                     Irish insurance Practice Note AU APR 132
      Winning ways A FEB 48                                            Irish practice notes AU MAR 147
  Invensys                                                             Mortgage interest relief changes PB JAN 92
      Engineering N APR 20                                             New SOP on donations to political parties TB
      House of cards N APR 25                                               JUN 126
      Recent results RA JAN 113                                        Own up and pay up N JAN 15
  Inveresk                                                             Tax treaty with Slovenia TB MAY 132
      Recent results RA APR 103                                    Iris
  Investec Bank                                                        Going for growth A FEB 53
      Finance A FEB 55                                             Irwin, David
  Investigation and Discipline Board see Professional                  Irwin leaves SBS N JAN 21
      conduct                                                      ISAs (Individual savings accounts) see Investment
  Investment                                                       IT (Information technology)
      Cashing in on investment - Emma Keelan A                         A laugh at your expense - Roger Trapp A MAY
          MAY 72                                                            54
      Cut out or keep? - Alice Ramsay A JAN 50                         A sole practitioner's talisman LE JAN 27
      Don't mention the Germans - John Shuttleworth                    Access all areas - Candice Goodwin A APR 71
          A FEB 40                                                     An end to enquiries? A JAN 68
      Don't mourn its passing - John Shuttleworth A                    Ban the acronyms LE JAN 25
          JUN 45                                                       Beyond ledgers - Beth Holmes A JAN 54
      Endowments added to FSA comparative tables                       Cut out or keep? - Alice Ramsay A JAN 50
          PB FEB 72                                                    Cyberpractitioners look to the future - Lesley
      Financial services: OEICs PB JAN 85                                   Meall A JUN 56
      Going against the grain - John Shuttleworth A                    Eastern promise - Lesley Meall A MAR 60
          MAY 52                                                       Free for all A JAN 68
      Heading for a fall - John Shuttleworth A APR 69                  How soon is now? - Dennis Howlett A JUN 53
      Investment in the best FB APR 43                                 IT monitoring PB APR 108
      Investment in US$ preference shares AS FEB                       IT risk and security: keeping up to speed LE
          87                                                                JAN 25
      No pay, no gain - John Shuttleworth A MAR 48                     It's in there somewhere - Beth Holmes A JUN
      No-one loves us N APR 25                                              61
      Pricing for unit trusts and OEICS PB JUN 83                      KPMG emphasises e-learning A JAN 68
      Risk and reward - Clare Gascoigne A JUN 68                       Revenue defends Accenture contract N JAN 18
      Safe, not sorry - John Shuttleworth A JAN 48                     Safety in numbers - Magnus Ahlberg A APR 64
      Safety in numbers - Clare Gascoigne A JUN 70                     Window of opportunity A MAY 63
      see also IAS 40                                                  see also Internet
  Investor Champions                                               Italy
      Companies for sale FB MAY 49                                     A tale of two lists PB FEB 80
  Invoicing                                                            An Italian job N JAN 10
      Debtor finance A FEB 55                                          New ruling on stock options TB JUN 126
      Lloyds TSB Commercial Finance an                             ITIO (International Tax and Investment
          independent success EB JAN 59                                Organisation)
      VAT harmony N JAN 18                                             ITIO defies OECD N MAR 18
  IoD (Institute of Directors)                                     ITV Digital
      Enterprise nation N MAY 25                                       Media N MAY 23
      Head and shoulders above the rest - Steve                    IVSC (International Valuation Standards
          Hughes A APR 53                                              Committee)
      Surprise boost for business (Derek Jenkins) N                    IAS 40 may wipe millions off balance sheets N
          MAY 18                                                            JAN 11
      The big chill - Caroline Jory A JAN 60                       Iyer, Shanker
  IPR (Independent professional review)                                Belated congratulations N MAY 15
      Small reforms - Katharine Bagshaw A JAN 129                  Izza, Michael
      The IPR on trial - David Hatherly A JAN 123                      The Top Team - Sarah Perrin A MAR 140
  IPSASs (International Public Accounting
      Standards)                                                   J
      Public Sector Committee PB FEB 77
                                                                   J P Morgan & Co
  IR35 see Taxation
                                                                      A question of balance N JAN 15
  Ireland, Republic of
                                                                   J Sainsbury PLC
      Bogus non-resident accounts PB JAN 92
                                                                      Online supermarkets almost deliver the goods A
      Dishing up the DIRT N JAN 11
                                                                          MAY 60
                                                        7/4/2011                                               29
ACCOUNTANCY MAGAZINE INDEX                                                                                 30

        Top of the food chain (Roger Matthews) –                   Minding everybody's business - Jenny
           Jenny Hirshkorn A MAY 38                                    Hirschkorn A FEB 30
        Winning ways A FEB 48                                   Jones, Simon Dominic
  j4b                                                              JDS catches up with Leeson's boss N FEB 17
     Alert to funding possibilities FB JUN 48                      Joint Disciplinary Scheme I MAR 146
  Jackson, Paul                                                 Jones, Tom
     Vantis joins listed consolidators N JUN 12                    Something to run with - John House A JAN 100
  Jamaica                                                          We exist too N APR 12
     An Italian job N JAN 10                                    Junk mail
  James & Cowper                                                   Spam, spam, spam A JAN 64
     Asset finance A FEB 55                                     Juries
     Love is in the air (Karen Mooney and Bhodi                    In defence of juries LE APR 29
         Sunth) N JAN 15
  James Beattie                                                 K
     More details of pension arrangements provided
                                                                Kalms, Sir Stanley
         RA MAR 111
                                                                   FRS 17 is 'a stab in the heart' N MAY 13
  Japan
                                                                Kato Consultancy
     Audit and the Commercial Code A MAR 95
                                                                   Non-audit ban? (Survey) N APR 10
     Going international - Andrew Peaple A MAR
                                                                Keegan, Mary
         102
                                                                   ASB should ditch FRS 17 and move on to IAS
     Japan steps back from the brink N FEB 8
                                                                       19 N APR 17
     Japan's relations with IASB strained over IAS
                                                                   Government calls in ASB to discuss FRS 17
         39 N MAR 20
                                                                       (Alastair Darling) N APR 17
     Japanese banks are defying IAS N MAY 13
                                                                   IASB quizzed over long-term plans N MAR 20
     Karaoke king A FEB 39
                                                                   New faces N MAR 17
     Mind your manners - Beth Holmes A FEB 38
                                                                Kelso Place Asset Management
     Recovery risks - David Kern ET MAY 29
                                                                   No way out N APR 25
     Revisions to audit standards (Japan) PB MAY
                                                                Kendall, Philip John
         105
                                                                   Summary report I MAR 146
     Standards and guidance PB JUN 115
                                                                Kensington Group
     Tackling Tokyo A FEB 39
                                                                   Mortgage provider responds to FRS 18 RA APR
     Toys N JAN 22
                                                                       102
  jazz fm plc
                                                                Kewill Systems
     Theory of evolution - Sarah Perrin A APR 32
                                                                   Recent results RA JAN 113
  JCB
                                                                Kingfisher Group
     Machine construction N MAY 23
                                                                   DIY N MAR 27
  JDS (Joint Disciplinary Scheme) see Professional
                                                                   Retail N JAN 22, N JUN 22
     conduct
                                                                   Theory of evolution - Sarah Perrin A APR 32
  Jenkins, Derek
                                                                Kingston Smith
     Surprise boost for business N MAY 18
                                                                   Christmas giveaway N JAN 14
  Jenkins, Sir Brian
                                                                   Commercial property FB MAY 49
     Top 10 accountants with crunch N FEB 16
                                                                   Faith in e-future N MAR 16
  Jobsworth.com
                                                                   Summary report I MAR 145
     Online lifeline A MAR 63
                                                                Kmart
  Jobtel
                                                                   Retail N MAR 27
     Strength in numbers? - Anna Walsh A FEB 26
                                                                Kosovo
  John Menzies
                                                                   Starting from scratch - Keith Cornish A APR 99
     Recent results RA MAR 111
                                                                Kourris, George
     Theory of evolution - Sarah Perrin A APR 32
                                                                   Summary report I MAY 137
  John Rushton & Co
                                                                KPMG
     Audit Registration Committee I MAY 137
                                                                   A disappearing act (John Connolly and John
  Johnson, John Anthony Brodie
                                                                       Ormerod) N MAY 7
     Summary report I MAR 145
                                                                   All clear N JAN 11
  Johnston Carmichael
                                                                   Amex does nicely N APR 18
     A growing concern N MAR 11
                                                                   Andersen – the end of an era N APR 7
  Johnston Press
                                                                   Better businesses N MAY 25
     Media N APR 20
                                                                   California dreaming - Beth Holmes A MAY 50
  Joint Disciplinary Scheme (JDS) see Professional
                                                                   Fewer MBOs N FEB 20
     conduct
                                                                   FRS 17 has not caused schemes shift N APR 17
  Jones, Digby
                                                                   FRS 17 is ‘last straw’ N APR 17
     CBI calls for changes to FRS 17 N MAY 13
                                                                   Give us a job N APR 19
                                                                   Jobs cut at KPMG N MAR 11
                                                     7/4/2011                                             30
ACCOUNTANCY MAGAZINE INDEX                                                                                     31

    KPMG and E&Y cut jobs N JUN 12                                 Royal Assent
    KPMG head steps down (USA) N MAR 17                            Royal Assent PB FEB 73, PB APR 90
    KPMG now a UK LLP N JUN 12                                     The Commonhold and Leasehold Reform A
    KPMG rapped over independence N FEB 13                             2002 PB JUN 87
    KPMG settles sex discrimination case N FEB                     Statutory Instruments
       17                                                          Companies House fees PB MAY 86
    Leisure N JAN 22                                               Confidentiality orders – fees payable: access to
    New London senior partner (Ian Barlow) N                           confidential information PB MAY 86
       FEB 14                                                      Directors' confidentiality orders PB MAY 86
    No conclusion on revised interim accounts RA                   Electronic signatures PB JUN 89
       JAN 112                                                     Employment protection: increase of limits PB
    Profits static at KPMG N JAN 8                                     MAR 88
    Rake's progress (Mike Rake) N JUN 12                           Financial promotion: exemption for directors
    See you in court! N FEB 11                                         and others PB MAR 89
    SSL inquiry N APR 10                                           Financial services PB FEB 73
    Tax breaks for a biathlete (Magdalena                          Financial services: market abuse PB MAR 89
       Forsberg) N MAY 26                                          Financial services: OEICs PB JAN 85
    Triple setback for Andersen LLP N JUN 8                        Limited partnerships' size PB MAY 87
    What's in a name? N FEB 17                                     LLP members' confidentiality orders PB MAY
    Xerox used 'accounting tricks' to defraud                          86
       investors N MAY 15                                          Parental leave PB MAR 88
  KPMG Consulting                                                  Pensions and bankruptcy PB APR 90, CO MAY
    KPMG emphasises e-learning A JAN 68                                87
                                                                   Race relations PB FEB 73
  L                                                                Statutory maternity pay PB APR 90
                                                                   Trade marks PB MAY 86
  Lamb, Richard Charles
                                                                 Law, Alexander Gibbon
     Summary report I MAR 145
                                                                   Summary report I JAN 134
  Lamborghini
                                                                 Law case review
     Lamborghini driver loses VAT case N JUN 19
                                                                   A banker's ambiguous mandate (Commercial
  Land, Nick
                                                                       Court) - David Sagar PB JAN 87
     Top 10 accountants with crunch N FEB 16
                                                                   Directors' fiduciary duties - David Sagar PB
  Land registry
                                                                       JUN90
     Royal Assent PB APR 90
                                                                   Directors' liability - David Sagar PB MAY 87
  Land Rover
                                                                   No win, no fee – problems emerge PB JAN 85
     See you in court! N FEB 11
                                                                   When is a debt due? - Stephanie Cooper PB
  Land Securities
                                                                       MAY 87
     Changes boost profits RA APR 103
                                                                   Court of Appeal
  Landlords
                                                                   Disqualification – a director is not unfit - Denis
     Non-resident individual landlords TB APR 115
                                                                       Keenan PB APR 91
  Lapping, Tony
                                                                   Lamborghini driver loses VAT case N JUN 19
     Missing million N MAR 20
                                                                   Money laundering - Denis Keenan PB FEB 73
  Lastminute.com
                                                                   Rates and receivers - Dennis Keenan PB MAR
     Exchange of businesses RA JAN 113
                                                                       89
  Late payment
     Late payment N MAR 26                                         Reflective loss - Denis Keenan PB JAN 88
                                                                   Suspicious gifts in a will - David Kobrin PB
  Lathams
     Seeley does it (Keith Seeley) - Sarah Perrin A                    MAY 88
         FEB 58                                                    High Court
                                                                   Auditors – defence of deceit - Denis Keenan PB
  Lattice
     Energy N JUN 22                                                   JUN 89
     Utilities N MAR 27                                            Loans by a company to directors - Paul Niekirk
  Law                                                                  PB JUN 89
     Andersen leads in law N MAR 19                                What constitutes a 'class' of creditors - David
     Early experiences - Richard Linsell A APR 134                     Kobrin PB MAR 90
     Help or hindrance? - Jane Howard A MAR 132                    House of Lords
     In defence of juries LE APR 29                                Bank's term is not unfair - Stephanie Cooper PB
     LLPs – why wait? - Mark Lee A APR 133                             MAR 89
     New challenges - Andrew Keltie and Andrea                     Loan guarantees and the family business - Denis
         Dahlberg A JAN 128                                            Keenan PB JAN 87
     New online court service PB MAR 88                            Unregistered charges - Paul Niekirk PB APR 91
     Small reforms (Company law) - Katharine                     Law Commission
         Bagshaw A JAN 129                                         Limited partnerships: consultation PB JAN 84

                                                      7/4/2011                                                31
ACCOUNTANCY MAGAZINE INDEX                                                                                    32

  Law Society                                                       Help or hindrance? - Jane Howard A MAR 132
      Restrictive practices – Law Society proposals                 Keep clear of the courts - Alan Sacks A APR 77
          PB JUN 87                                                 No end of a lesson - Moira Hindson A JAN 72
  Lay, Kenneth                                                      No win, no fee – problems emerge PB JAN 85
      Enron – how the fraud worked - Brian                          See you in court! N FEB 11
          Singleton-Green A MAY 20                               Liverpool Football Club
      Enron accounts probed N JAN 10                                Recent results RA JAN 113
  Lea, Ruth                                                      Llambias, Douglas
      Enterprise nation N MAY 25                                    Llambias lambasts Institute N MAR 8
  Leadership                                                     Lloyd’s of London
      Born to lead - Robert Bruce A MAY 41                          Fearful FDs (Survey) N MAY 14
  Leahy, Terry                                                      Lloyd's reforms PB MAR 85
      Retail N JUN 22                                               Recent results RA JUN 113
  Leases                                                         Lloyds TSB
      Commonhold and leasehold reform PB MAR 88                     Banking N APR 20
  Leasing see IAS 17                                                Banks battle it out for business from business A
  Leeds                                                                 FEB55
      A tale of three cities N FEB 17                               SME rip-off N APR 25
  Leeson, Nick                                                      Standing on the shoulders of giants A MAR 63
      C&L fined over Barings N JUN 16                            Lloyds TSB Commercial Finance
      How to lose £500m - Sanjay Bhandari A JUN                     Lloyds TSB Commercial Finance an
          128                                                           independent success EB JAN 59
      JDS catches up with Leeson's boss N FEB 17                 LLPs (Limited liability partnerships)
      Two down N JAN 16                                             Confidentiality orders – fees payable: access to
  Legal & General                                                       confidential information PB MAY 86
      Rare women N JAN 21                                           Confidentiality orders – new company forms PB
  Leisure, tourism and travel                                           JUN 84
      A life of leisure? - Steve Hughes A JAN 44                    Early experiences - Richard Linsell A APR 134
      A thrill a minute (Nooren Hirjani) A JAN 45                   KPMG now a UK LLP N JUN 12
      'Hello, I'm on the train' (Survey) N MAY 14                   LLP members' confidentiality orders PB MAY
      In the driving seat (Euan MacGregor) A JAN 45                     86
  Lennan, David                                                     LLPs – why wait? - Mark Lee A APR 133
      Enterprise nation N MAY 25                                    True, fair and taxed - Simon Mabey A MAY 126
  Levitt, Arthur                                                 Loans
      Levitt calls for legislation on auditor                       Loan guarantees and the family business - Denis
          independence N MAR 17                                         Keenan PB JAN 87
  Liability                                                         Loans by a company to directors - Paul Niekirk
      Vicariously liable PB MAR 92                                      PB JUN 89
  Liberty International                                          Logica
      Not so much Liberty with your accounts please                 FTSE review N APR 20
          N APR 18                                                  Rare women N JAN 21
  Life expectancy                                                   Theory of evolution - Sarah Perrin A APR 32
      Are doctors good for us? - Andrew Oswald A                 London
          MAY 81                                                    The fragility of the City - David King C JAN 74
  Lifestyle                                                      London Electricity
      A tale of three cities N FEB 17                               Utilities N MAR 27
  Limited liability partnerships see LLPs                        London Marathon
  Limited partnership                                               Counting the miles (Philip Cook) N MAY 15
      Limited partnerships: consultation PB JAN 84               London Society of Chartered Accountants
      Limited partnerships' size PB MAY 87                          Branching out - Sharon Smith A JUN 72
  Listed companies                                               London Stock Exchange see Stock exchanges
      Competition for company announcements PB                   Lovell, Nigel
          FEB 71                                                    Costly Custer costume N FEB 16
  Listing Rules                                                  Lucent
      Changes to the Listing Rules PB JAN 83                        Telecommunications N FEB 22
  Litigation                                                     Lucock, Paul Graham
      Andersen LLP to face the music (David                         Summary report I JAN 134
          Duncan) N MAY 10                                       Luxembourg
      Deceived but not deprived - Stuart Burns A                    US/Luxembourg treaty transitional rules PB
          FEB 45                                                        JAN 92
      Equitable prepares to sue Ernst and Young N                LVMH (Louis Vuitton-Moet Hennessy)
          MAY 15                                                    Fashion N JAN 22

                                                      7/4/2011                                               32
ACCOUNTANCY MAGAZINE INDEX                                                                                 33

  M                                                               Don't shoot the messenger - Robert Bruce A
                                                                       JUN 37
  Maas, Robert                                                    Dump the drudgery A FEB 53
    Top at tax N JUN 19                                           Eastern promise - Lesley Meall A MAR 60
  McAlpine                                                        Forum's fixed fee FB MAY 49
    Construction N FEB 22                                         Finely-tuned finance - Roger Trapp A JAN 40
  McBride                                                         From caterpillar to butterfly - Robert Bruce A
    Full FRS 17 would have increased net assets RA                     MAR 54
        FEB 92                                                    From friend to foe - Moira Hindson A MAY 76
  McCarthy & Stone                                                Going against the grain - John Shuttleworth A
    Recent results RA JAN 113                                          MAY 52
  McCarthy, Darren                                                Going for growth A FEB 53
    An Englishman in New York A APR 49                            Head and shoulders above the rest - Steve
  McCorquodale, David                                                  Hughes A APR 53
    Private winners N MAY 25                                      Hit the bottle - Christian Geelmuyden A APR 51
  MacDonald Partnership, The                                      How the mighty fall - Robert Bruce A FEB 33
    No way out N APR 25                                           In Enron's wake - Brian Singleton-Green N JAN
  McDonalds                                                            25
    Food and beverages N MAR 27                                   In safe hands? - Beth Holmes A MAR 73
  McFall, John MP                                                 In the driving seat (Euan MacGregor) A JAN 45
    UK plc under spotlight N MAR 11                               Innovate to accumulate - Sharon Smith A APR
  McGreachan, Toni                                                     44
    Going swimmingly N JUN 17                                     It's a conspiracy - John House A MAY 42
  Machray, Patrick                                                It's in there somewhere - Beth Holmes A JUN
    A growing concern N MAR 11                                         61
  MacIntyre Hudson                                                Letter of the month (Bullying) LE FEB 25
    Outsourcing on the up N JAN 9                                 Loss of faith - Robert Bruce A APR 39
  Madonna                                                         Mind your manners (Japan) - Beth Holmes A
    The price of celebrity N JAN 15                                    FEB 38
  Maker's Mark                                                    Minding everybody's business (Digby Jones) -
    Down the hatch N JUN 16
                                                                       Jenny Hirschkorn A FEB 30
  Management                                                      Mistaken identity - Karen Lindsay A JUN 40
    A cause for concern - Henrietta Thompson A
                                                                  Nightmare on e-street - Pat Sweet A MAR 57
        JAN 108
                                                                  No pay, no gain - John Shuttleworth A MAR 48
    A fair price - Dan Tuckey A APR 129
                                                                  Profit from tax - Mark Lee A FEB 61
    A life of leisure? - Steve Hughes A JAN 44
                                                                  Ready for take-off - Joanna Malvern A JAN 43
    A question of balance N JAN 15
                                                                  Salvage operation - Beth Holmes A MAR 47
    A shot at goal - Chris Quick A JUN 46
                                                                  Seeing eye to eye - Jane Simms A FEB 34
    A thrill a minute (Nooren Hirjani) A JAN 45
                                                                  Seeley does it (Keith Seeley) - Sarah Perrin A
    Abuse of trust - Stuart Burns A JUN 40
                                                                       FEB 58
    Accounting for XP A FEB 53
                                                                  Sell yourself - Liz Fisher A APR 79
    Beat the bully - Dr Rob Yeung and David
                                                                  Showing initiative - Emma Keelan A MAR 45
        Cooper A JAN 38
                                                                  Soho solution A FEB 53
    Behind enemy lines - Clare Rice A APR 40
                                                                  Something completely different - Karen Lindsay
    Best of both worlds - Christina Buckingham A
                                                                       A APR 60
        APR 56
                                                                  Spill the beans - Julia Penny A MAR 42
    Beyond ledgers - Beth Holmes A JAN 54
                                                                  Style or substance? - Candice Goodwin A FEB
    Born to lead - Robert Bruce A MAY 41
                                                                       50
    California dreaming - Beth Holmes A MAY 50
                                                                  Survival tactics - Matt Warner A JAN 35
    Candover realises investments' potential FB
                                                                  Tails wagging dogs - Ron Paterson A MAY 96
        MAY 49
                                                                  The big chill - Caroline Jory A JAN 60
    Care in the community - Jenny Hirschkorn A
                                                                  The sky's the limit (Michael Cawley) - Wendy
        JUN 38
                                                                       Smith A JUN 34
    Chasing the goalposts - Alison Classe A MAY
                                                                  The long and the short of it - Brian Singleton-
        57
                                                                       Green N JUN 26
    Conflict of interests - Moira Hindson A JUN 74
                                                                  The truth is out there - Nick Bayley A MAY 46
    Deceived but not deprived - Stuart Burns A
                                                                  Time to park the perk? - Roger Trapp A MAR
        FEB 45
                                                                       51
    Don't mention the Germans - John Shuttleworth
                                                                  Top down N MAR 26
        A FEB 40
                                                                  Young business boost FB JUN 48
    Don't mourn its passing - John Shuttleworth A
                                                                Management buy-outs see MBOs
        JUN 45
                                                                Manchester United

                                                     7/4/2011                                             33
ACCOUNTANCY MAGAZINE INDEX                                                                                 34

    Football N JUN 22                                             Bought and sold FB MAR 66
    Man U tops the money league N JAN 16                          Dual-listed company transactions PB MAY 85
  Mango                                                           HLB change N MAR 11
    Moroccan Mango N FEB 17                                       Takeover Code changes PB APR 89
  Manter, Tom                                                     Telecoms N MAY 23
    Window of opportunity A MAY 63                                Third time lucky N FEB 10
  Manufacturing                                                Merrill Lynch
    Down but not out - David Kern A MAR 79                        Finance N JAN 22
    No way out N APR 25                                           The long and the short of it - Brian Singleton-
  Manuzi, Martin                                                      Green N JUN 26
    Directive will free up accountants N APR 10                Merson, Mark
  Marconi                                                         Tackling Tokyo A FEB 39
    House of cards N APR 25                                    Michael Page
    Network communications N FEB 22                               Recruitment N APR 20
  Marcus, Martin                                               Michael Rudd & Co
    QMH director to answer disciplinary charges N                 Summary report I JAN 134
        JUN 17                                                 Microsoft
  Marketing                                                       Accounting for XP A FEB 53
    Seeing eye to eye - Jane Simms A FEB 34                       Filling gaps in the .Net A MAY 60
    Sell yourself - Liz Fisher A APR 79                           Hit, miss and maybe N FEB 11
  Marks & Spencer                                                 Microsoft muscles in – again A JUN 66
    How the mighty fall - Robert Bruce A FEB 33                   Window of opportunity (Microsoft 2000) A
    Rare women N JAN 21                                               MAY 63
    Retail N JAN 22                                               Winning ways A FEB 48
  Marks, Howard John                                           Midland Bank see HSBC
    Summary report I JAN 134                                   Milner, Charles
  Marriage                                                        Fewer MBOs N FEB 20
    Marriage matters - Andrew Oswald C MAR 82                  Minority interests
    Tired marrieds? LE APR 29                                     Business combinations – Phase 1 PB APR 109
  Maternity                                                       Minority interest in a revaluation AS MAY 101
    Parental leave PB MAR 88                                   Mitchell, Austin MP
    Pay awards and the calculation of SMP PB                      Decency is difficult LE JUN 26
        MAY 89                                                    Suspicions, not fact LE JUN 26
    Statutory maternity pay PB APR 90                             The big red label LE JUN 26
    Statutory maternity pay and sick pay PB MAY                Mitchell, Ian
        89                                                        I've started, so I'll finish N JAN 20
    see also Discrimination and harassment                     Mitchell, John
  Matthews, Roger                                                 International Man of Mystery A APR 49
    Top of the food chain - Jenny Hirshkorn A MAY              MMC (Monopolies and Mergers Commission) see
        38                                                        Mergers
  Maxwell, Robert                                              Money Claim Online
    The new regime - Lord Borrie L APR 1                          Debt claims FB APR 43
  Mazars Neville Russell                                       Money laundering
    Empty Poole N JAN 16                                          Anti-terrorist measures - George Staple L FEB 1
    Outsourcing on the up N JAN 9                                 Money laundering - Denis Keenan PB FEB 73
  MBAs see Education and training                                 Money laundering directive (EU) PB JAN 91
  MBOs (Management buy-outs)                                      Money laundering requirements from N2 I JAN
    Fewer MBOs N FEB 20                                               133
  mdh Associates                                                  New challenges - Andrew Keltie and Andrea
    Summary report I MAR 145                                          Dahlberg A JAN 128
  Medicine                                                     MoneyFacts
    FOOH TB FEB 107                                               Commercial mortgages FB MAY 49
  Mellon Financial                                             Monopolies and Mergers Commission (MMC) see
    PwC sells out N JAN 11                                        Mergers
  Member-nominated trustee (MNT)                               Moore, Gordon
    Member-nominated trustees PB MAY 86                           Can chips save the planet N JAN 16
  Mercer & Hole                                                Moore Stephens
    Branching out - Sharon Smith A JUN 72                         Outsourcing on the up N JAN 9
  Mergers                                                      Morgan Brown & Spofforth
    A disappearing act (John Connolly and John                    New boy on the consolidators' block N MAY 11
        Ormerod) N MAY 7                                          Vantis joins listed consolidators N JUN 12
    A growing concern N MAR 11                                 Morgan Stanley Dean Witter

                                                    7/4/2011                                              34
ACCOUNTANCY MAGAZINE INDEX                                                                                    35

    PwC confirms IPO for consulting arm N JUN                         Financial Services Authorisation Committee I
        12                                                                MAR 146
  Morocco                                                          NEDs (non-executive directors) see Directors
    Moroccan Mango N FEB 17                                        Negligence
  Morrisons                                                           Help or hindrance? - Jane Howard A MAR 132
    Retail N FEB 22                                                Nellemose, Peter Michael
    Supermarkets N MAY 23                                             Summary reports I JUN 143
  Mortgages                                                        Netherlands, The
    Guide for mortgage and general insurance firms                    VAT on mileage claims TB JAN 120
        PB JUN 83                                                  Networking
    Mortgage advice PB FEB 71                                         Thrill to the chase - Will Kintish A JAN 70
    Mortgage and general insurance regulation MAY                  New York
        85                                                            A bite of the Big Apple - Beth Holmes A APR
    Mortgage interest relief changes (Ireland) PB                         48
        JAN 92                                                     New Zealand
  Morton Thornton                                                     Charities TB MAY 132
    Vantis joins listed consolidators N JUN 12                        Withholding tax TB MAY 132
  Moulton, Jon                                                     Newman Brown (a firm)
    Top 10 accountants with crunch N FEB 16                           Financial Services Authorisation Committee I
  Mtetwa, Alex                                                            JAN 134
    Caught in the act N MAR 20                                     NFO WorldGroup
  Mutual funds see Investment                                         Don't blame Enron (Survey) N MAY 15
  MYOB Accounting                                                  NHS (National Health Service)
    Professional services A MAY 63                                    Yes to NHS spending audit N MAY 18
  MyTravel Group                                                   NI contributions see National Insurance
    Airtours retains Andersen as auditor N MAR 16                  Nielsen/Net Ratings
                                                                      Worldwide web widens N JAN 16
  N                                                                Nigeria
                                                                      Oil N MAY 23
  Nadir, Asil
                                                                      Record breakers (David Dafinone) N FEB 19
     Stoys gets off lightly over Polly Peck N FEB 16
                                                                   NMB-Heller
  Nasdaq
                                                                      Working capital finance FB MAY 49
     Stock exchanges FB JAN 59
                                                                   Noakes, Kate
  National Air Traffic Services
                                                                      California dreaming - Beth Holmes A MAY 50
     PPP – who really bears the risk? - John
                                                                   Nokia
          Redwood C APR 84
                                                                      Finland's fine N FEB 11
  National Grid
                                                                   Norsk Hydro
     Energy N JUN 22
                                                                      Heavy industry N FEB 22
  National Health Service see NHS
                                                                   Nortel
  National Insurance
                                                                      Hit, miss and maybe N FEB 11
     Employer’s NIC on share option gains TB APR
                                                                   Northern Bank
          115
                                                                      Loans FB MAR 66
     Government needs extra £7bn in tax, says IFS N
                                                                   Northern Rock
          MAR 18
                                                                      Accounting for reserves RA JUN 113
     Is it abnormal? - Peter Vaines A APR 118
                                                                      Recent results RA MAY 99
     National Insurance TB JAN 117
                                                                   NTL
     National Insurance on payments to personal
                                                                      Communications N MAY 23
          service companies TB FEB 102
                                                                      Telecoms N MAY 23
     NI mitigation TB JUN 121
                                                                   Numerica
     NICs, school fees and getting it right TB JUN
                                                                      HLB change N MAR 11
          121
                                                                      Pole adds up N APR 10
     Second class? A JAN 114
                                                                      Strength in numbers? - Anna Walsh A FEB 26
     Service companies TB MAY 115
                                                                   Nunn Hayward
  National Westminster Bank
                                                                      Versailles auditor to face JDS tribunal N JUN
     Banks battle it out for business from business A
                                                                          17
          FEB55
  Nationwide                                                       O
     Mortgage lending N JAN 22
  Nationwide Accident Repair                                       Obituaries
     Accountant dismissed RA MAY 98                                   Former ICAEW president dies N MAY 11
  Navision                                                         Occupational Pensions Regulatory Authority see
     Accounting for XP A FEB 53                                       OPRA
  Naylor, D A & Co
                                                        7/4/2011                                              35
ACCOUNTANCY MAGAZINE INDEX                                                                                   36

  OECD (Organisation for Economic Cooperation                       Computing N APR 20
     and Development)                                            Orange
     Cross-border stock options TB MAY 132                          Telecoms N MAY 23
     Harmful tax practices update PB JAN 91                      Oratec
     ITIO defies OECD N MAR 18                                      Health N MAR 27
     Last-minute commitment N APR 14                             Organisation for Economic Cooperation and
     Model exchange of information agreement TB                     Development see OECD
          JUN 126                                                Organisation of Petroleum Exporting Countries see
     More OECD commitments N MAY 18                                 OPEC
     Tax havens rush to sign up for proposals TB                 Ormerod, John
          APR 128                                                   A disappearing act N MAY 7
     'Uncooperative' tax havens list published TB                   Airtours retains Andersen as auditor N MAR 16
          JUN 126                                                   IAS is the winner in Enron, says Ormerod N
  Office of Fair Trading see OFT                                        MAR 15
  Office of the e-Envoy                                             Lawsuits pour in N MAY 10
     Automate to accumulate A MAY 61                             Oswald, Professor Andrew
  Official material and essential reading                           Tired marrieds? LE APR 29
     Employee Benefit Trusts and other Intermediate                 see also Author index
          Payment Arrangements ER FEB 150                        Oury Clark (a firm)
     Financial Reporting Standard for Smaller                       Summary report I JAN 134
          Entities (effective June 2002) ER FEB 115              Outsourcing
     FRS 17 Transitional Disclosures and                            E&Y to drop internal audit in the UK N APR 8
          Distributions by Companies OM APR 137                     Financial services exemption – changes TB
     Obligations in Capital Instruments ER APR 142                      MAY 122
  Offshore investors see Investment                                 Outsourcing on the up N JAN 9
  Ofgem                                                             PwC sells out N JAN 11
     Utilities N MAR 27                                          Owen, Peter (ICAEW)
  OFR (Operating and financial review)                              Collier goes as ICAEW deficit hits £7.9m N
     Too much or not enough? - Gary Romain AI                           APR 10
          JUN 94                                                    The Top Team - Sarah Perrin A MAR 140
  OFT (Office of Fair Trading)                                   Owen, Peter
     Companies House and competition law PB MAY                     Summary report I MAR 145
          85                                                     Oxford Technology 3 VCT
     Competition Act 1998 PB MAR 88                                 Venture capital FB JAN 59
     Enterprise Bill 1 PB JAN 85
                                                                 Special sort below
     Enterprise nation N MAY 25
     It's a conspiracy - John House A MAY 42                     Özdal, Ahmed
     OFT guidance for companies PB MAY 85                          Do you remember when ...? N APR 10
  Oil industry                                                   Ozone depletion
     Well-oiled economy? - Leslie Gunde ET FEB                     The big chill - Caroline Jory A JAN 60
          64
  Olympics
                                                                 P
     Tax breaks for a biathlete (Magdalena                       P&O
          Forsberg) N MAY 26                                        Dual-listed company transactions (P&O
  One Vision                                                            Princess Cruises) PB MAY 85
     CRM stress buster A MAY 63                                     Leisure N JAN 22, N FEB 22, N JUN 22
  One2One                                                        P&P Designs
     Telecommunications N JAN 22                                    PwC drops two audit clients N MAY 8
  OPEC (Organisation of Petroleum Exporting                      Page, Andrew
     Countries)                                                     Fluent Spanish with an English accent - John
     Well-oiled economy? - Leslie Gunde ET FEB                          House N APR 26
          64                                                     Pai, Lou
  Operating and financial review see OFR                            Enron – how the fraud worked - Brian
  OPRA (Occupational Pensions Regulatory                                Singleton-Green A MAY 20
     Authority)                                                  Pamela Stoney (a firm)
     Complaints to the Institute by OPRA I MAY 138                  Audit Registration Committee I JAN 134
     OPRA forms online PB APR 90                                 Pannell Kerr Forster
     Pensions – minimum funding requirement PB                      Summary report I JAN 134
          MAR 88                                                 Paragon
  Opticians                                                         Brokers get new look RA FEB 93
     Opticians TB MAR 125                                        Parcelforce
  Oracle                                                            Postal services N MAY 23

                                                      7/4/2011                                              36
ACCOUNTANCY MAGAZINE INDEX                                                                                   37

  Parker Bridge                                                      Pensions – minimum funding requirement PB
     Golfing tactics N APR 18                                            MAR 88
     Occupational hazard N APR 19                                    Pensions and bankruptcy PB APR 90, CO MAY
  Partnerships                                                           87
     Directorships and partnerships R FEB 110                        Pensions and fixed-term workers PB FEB 72
     Profit from tax - Mark Lee A FEB 61                             Pensions guide for employers PB JUN 83
     Where have all the partners gone? - David                       Pensions schemes TB APR 116
          Clinker A JUN 132                                          Private pensions: consultations PB JAN 85
     see also PPP                                                    Revisions to IR 76 (2000) – Update 130 TB
  Partnerships UK plc                                                    JUN 118
     Improving NEDs (Derek Higgs) N MAY 25                           Safe, not sorry - John Shuttleworth A JAN 48
  Patents                                                            The pensions we deserve - Brian Singleton-
     BT finds missing link N MAR 16                                      Green L MAY 30
  PAYE returns                                                       see also SSAP 24
     End-of-year PAYE returns TB MAY 120                          Pentasafe Security Technologies Ltd
     Internet service for employer returns TB MAY                    Security slips on banana skin A MAY 61
          115                                                     Percy, Ian
  PAYE-Master                                                        Dishing up the DIRT N JAN 11
     In brief A MAY 63                                            Peregrine Systems
  PayPal                                                             Triple setback for Andersen LLP N JUN 8
     Money, money, money N MAY 16                                 Permira
  Payroll                                                            Change of name FB JAN 59
     Pay and display - Pat Sweet A FEB 56                         Perren, Richard Stuart
  PDA (personal digital assistant)                                   Summary report I MAY 137
     Safety in numbers - Magnus Ahlberg A APR 64                  Perry, John
  Peacock                                                            Top at tax N JUN 19
     Retail N FEB 22                                              Persimmon
  Pensions                                                           Construction N APR 20
     Abnormal dividend TB APR 116                                 Personal digital assistant see PDA
     ASB should ditch FRS 17 and move on to IAS                   Personal Investment Authority see PIA
          19 N APR 17                                             PGC (Professional Contractors’ Group)
     Don't mention the Germans - John Shuttleworth                   IR 35 appeal concludes N JAN 18
          A FEB 40                                                   PCG ditches IR35 review N MAR 18
     Don't mourn its passing - John Shuttleworth A                   PCG's appeal against IR35 fails N FEB 14
          JUN 45                                                  Philips Electronics
     Information about pension products PB JAN 83                    Electronics N MAR 27
     FRS 17 has not caused schemes shift N APR 17                 PIA (Personal Investment Authority)
     FRS 17 is ‘last straw’ N APR 17                                 Low stake-up - Lawrie Holmes A JAN 66
     Fund assets ‘will fall’ N APR 17                             PKF
     Going against the grain - John Shuttleworth A                   Mid-tier 3 – Big Four 0 N JUN 17
          MAY 52                                                     Romance is not dead N MAR 21
     Government calls in ASB to discuss FRS 17                       Skills shortage N MAY 25
          (Alastair Darling) N APR 17                             Plant and machinery
     Heading for a fall - John Shuttleworth A APR 69                 Withdrawal of approval from pension fund TB
     IASB responds on pensions - Anne McGeachin                          MAR 122
          AI JUN 100                                              Playgirl
     Is it abnormal? - Peter Vaines A APR 118                        The naked truth N JUN 16
     Low stake-up - Lawrie Holmes A JAN 66                        PLCs
     Mis-sold personal pensions review nears end                     UK plc under spotlight N MAR 11
          PB MAR 86                                               POB (Public Oversight Board)
     Myners Report consultation PB APR 90                            POB votes itself away N MAR 12
     No pay, no gain - John Shuttleworth A MAR 48                 Poland
     OPRA forms online PB APR 90                                     Ties that don't bind - Antoni Reczek and
     Part-time employees – Update 131 TB JUN 118                         Waldemar Lachowski A JAN 102
     Pension benefits transfers TB JAN 115                        Polarisation
     Pension deficit and member contributions AS                     FSA proposals on reforming polarisation - Mark
          MAR 113                                                        Spofforth I MAR 139
     Pension schemes: updates TB MAR 119, TB                         FSA proposes an end to polarisation PB MAR
          MAY 116, 118                                                   85
     Pensionable income TB FEB 107                                Pole Arnold
     Pensions TB MAY 116                                             Pole adds up N APR 10
                                                                  Political Parties and Referendum Act

                                                       7/4/2011                                             37
ACCOUNTANCY MAGAZINE INDEX                                                                                      38

     Political contributions: guidance PB FEB 72                       PwC sells out N JAN 11
  Pollution                                                            PwC staff to relocate to Never Land N MAR 21
     Accounting for carbon - Fiona Gadd and Jenny                      PwC strides ahead N FEB 8
         Harrison AI JAN 95                                            Russia’s Big Five testify N APR 13
     The big chill - Caroline Jory A JAN 60                            Setback for MDPs in Europe N APR 19
  Polly Peck                                                           Surprise boost for business (David Jenkins) N
     Do you remember when ...? N APR 10                                    MAY 18
     Stoys gets off lightly over Polly Peck N FEB 16                   Taxman heads up PwC (Samuel DiPiazza) N
     The new regime - Lord Borrie L APR 1                                  FEB 13
  Polok, Robert and Julie                                              What's in a name? N FEB 17
     Sex and taxes N APR 14                                            Winning ways A FEB 48
  Porter, Allan                                                     Primarolo, Dawn
     QMH director to answer disciplinary charges N                     Euro could herald tax harmonisation N FEB 14
         JUN 17                                                     Private Eye
  Poverty                                                              From friend to foe - Moira Hindson A MAY 76
     One per cent, not 33 dollars - Andrew Oswald A                    No end of a lesson - Moira Hindson A JAN 72
         JUN 81                                                     Probate
  Powys Rural Business Campaign                                        Amendment of probate valuation TB FEB 102
     I've started, so I'll finish (Ian Mitchell) N JAN              Process management
         20                                                            How soon is now? - Dennis Howlett A JUN 53
  PPP (Public-Private Partnership)                                  Professional conduct
     PPP – who really bears the risk? - John                           Andersen LLP to face the music (David
         Redwood C APR 84                                                  Duncan) N MAY 10
  Practice assurance                                                   Audit Registration Committee I JAN 134,I MAR
     Gaining confidence - John Edwards A MAY 140                           146, I MAY 137, A JUN 143
     The Chartered Accountants' Practice Assurance                     Berardino looks to limit Enron fall-out N FEB 7
         I JUN 135                                                     Common pitfalls - Hugh Clark A APR 140
  Prada                                                                E&Y could face legal action N JAN 9
     Fashion N JAN 22                                                  Enron accounts probed N JAN 10
  President’s page - Michael Groom                                     Financial Services Authorisation Committee I
     A global reputation … I MAR 139                                       JAN 134,I MAR 146
     A vote for prosperity I MAY 134                                   Insolvency Licensing Committee I MAY 137
     A year of achievement I JUN 134                                   Investment Business Committee I MAY 137
     Making an impact … I JAN 132                                      Not such a tall story…. - Caron Bradshaw A
     President's panache LE JAN 27                                         MAY 139
     Proving our worth … I FEB 112                                     PwC faces e-district writ N JAN 9
     Recognising members’ achievements I APR 138                       Reform or nemesis? - Austin Mitchell L MAY 1
  PricewaterhouseCoopers (PwC)                                         Stoys gets off lightly over Polly Peck N FEB 16
     A disappearing act (John Connolly and John                        Summary reports I JAN 134, I MAR 145, I MAY
         Ormerod) N MAY 7                                                  137, A JUN 143
     Amex does nicely N APR 18                                         Xerox used 'accounting tricks' to defraud
     Bonne chance! - Beth Holmes A JUN 50                                  investors N MAY 15
     C&L fined over Barings N JUN 16                                   JDS
     California dreaming - Beth Holmes A MAY 50                        C&L fined over Barings N JUN 16
     E&Y could face legal action N JAN 9                               Do you remember when ...? N APR 10
     Fears for online growth (Survey) N MAY 16                         JDS I MAR 146
     Financial revival N MAY 25                                        JDS catches up with Leeson's boss N FEB 17
     Fluent Spanish with an English accent (Andrew                     QMH director to answer disciplinary charges N
         Page) - John House N APR 26                                       JUN 17
     Flying high N JUN 16                                              Versailles auditor to face JDS tribunal N JUN
     Going, going, all gone N MAR 21                                       17
     Karaoke king A FEB 39                                          Professional Contractors’ Group see PGC
     Oh no, it's not! N JAN 9                                       Profits
     Outsourcing on the up N JAN 9                                     Cyberpractitioners look to the future - Lesley
     Private winners N MAY 25                                              Meall A JUN 56
     PwC confirms IPO for consulting arm N JUN                         FRS 17 Transitional Disclosures and
         12                                                                Distributions by Companies OM APR 137
     PwC drops two audit clients N MAY 8                               Profit and loss R FEB 110
     PwC faces e-district writ N JAN 9                              Project Shoot
     PwC faces legal action over Gazprom N MAY                         Careering ahead N APR 19
         10                                                         Property
     PwC on the defensive in Russia N APR 13                           All part of the service - Stuart Burns A JAN 52

                                                         7/4/2011                                              38
ACCOUNTANCY MAGAZINE INDEX                                                                                    39

     Capital goods adjustment scheme TB MAY 123                      PPP – who really bears the risk? - John
     Commonhold and leasehold reform PB MAR 88                           Redwood C APR 84
     Easy mistakes on property transactions TB FEB                   Transport N JAN 22, N MAY 23
         192                                                      Rake, Mike
     IAS 40 may wipe millions off balance sheets N                   Rake's progress N JUN 12
         JAN 11                                                   Rapalus, Patrice
     Simply capital - David Holroyd and John Lovell                  Keeping up appearances A MAY 61
         A JUN 144                                                Rayney, Peter
     Stamp duty TB JAN 118, TB JUN 118                               Top at tax N JUN 19
     Stamp duty in disadvantaged areas TB MAR 119                    see also Author index
     The Commonhold and Leasehold Reform A                        Raynor, Andy
         2002 PB JUN 87                                              Tenon FD departs N MAY 11
  Prostitution                                                    RBG Resources
     Sex and taxes N APR 14                                          PwC drops two audit clients N MAY 8
  Protagona                                                       Rebranding
     Share options adjustment RA JAN 113                             What's in a name? A MAR 64
  Provident Financial                                             Receivership
     Insurance N APR 20                                              Rates and receivers - Dennis Keenan PB MAR
  Provisions, contingent liabilities and contingent                      89
     assets see IAS 37                                            Recession
  Prudential                                                         On a knife edge - David Kern ET JAN 81
     Banks/Insurers N JUN 22                                      Record keeping
     Insurance N APR 20                                              Accounting systems R JUN 133
  PTP Software                                                    Recruitment
     Cleanliness costs A MAY 63                                      A family affair (James Reed) - Jenny
  Public interest see Confidentiality                                    Hirschkorn A APR 36
  Public Oversight Board see POB                                     Blow your own trumpet - Sharon Smith A FEB
  Public-Private Partnership see PPP                                     42
  Public services                                                    Only the temp? N MAR 26
     How to crush public services - Andrew Oswald                    Skills shortage N MAY 25
         A FEB 67                                                 Recycling
     Yield not to temptation - Chris Swinson C MAR                   The big chill - Caroline Jory A JAN 60
         83                                                       Redbus Investments
  PwC see PricewaterhouseCoopers                                     Private winners N MAY 25
                                                                  Redrow Group plc
  Q                                                               Redundancy
                                                                     Jobs cut at KPMG N MAR 11
  QA
                                                                     Occupational hazard N APR 19
    Recent results RA APR 103
                                                                     Proper consultation on redundancy PB FEB 74
  Qualifications see Education and training
                                                                  Reed Elsevier
  Queen, The
                                                                     Media N APR 20
    Cars N FEB 22
                                                                  Reed Executive
  Queens Moat Houses
                                                                     A family affair (James Reed) - Jenny
    QMH director to answer disciplinary charges N
                                                                         Hirschkorn A APR 36
         JUN 17
                                                                  Reed.co.uk
  Qwest Communications International
                                                                     Naming and shaming N APR 18
    Andersen client probed over controversial
                                                                  Reemtsma
         transactions N MAY 14
                                                                     Tobacco N APR 20
                                                                  Reese, Nigel Martin
  R                                                                  Summary report I MAY 137
  R N Spencer & Co                                                Refaid
     Audit Registration Committee I JUN 143                          Capturing the essence N MAY 8
  R&D (Research and development)                                  Regional Independent Media see RIM
     R&D TB JAN 118, TB FEB 99                                    Regulation
     R&D tax credit TB JUN 117                                       Andersen LLP to face the music (David
     Surprise boost for business (David Jenkins) N                       Duncan) N MAY 10
         MAY 18                                                      Audit Appointments Ltd? - Brian Singleton-
     Tax credit where credit is due - Philip Ridgway                     Green N FEB 24
         ET JAN 80                                                   Auditing: profession or business? - Bob Tricker
  Racial issues see Discrimination and harassment                        C JUN 79
  Railtrack                                                          Berardino hits back N JAN 10
                                                                     Berardino looks to limit Enron fall-out N FEB 7

                                                       7/4/2011                                              39
ACCOUNTANCY MAGAZINE INDEX                                                                                       40

     Bound by red tape LE JUN 27                                       Summary report I MAR 145
     Competition in standards LE MAR 30                             Roberts, Graham
     Enron accounts probed N JAN 10                                    What a coup! N JAN 21
     Enron prompts joint talks N MAR 15                             Robin Blackburn & Co
     Government catches Enronitis (Patricia Hewitt)                    Audit Registration Committee I JAN 134
         N APR 8                                                    Roche
     Guidance on financial services audits PB FEB                      Pharmaceuticals N JAN 22
         71                                                         Royal assent see Law
     Guidance on friendly society audits PB FEB 71                  Royal Bank of Scotland
     Panel statement on regulatory information PB                      Banking FB APR 43
         JUN 83                                                        Banks battle it out for business from business A
     Reform or nemesis? - Austin Mitchell L MAY 1                          FEB55
     Regulation question LE APR 30                                     Invoice Finance FB JUN 48
     The new regime - Lord Borrie L APR 1                              Loans FB MAR 66
     Tougher oversight for US firms N FEB 8                            Pharmaceuticals N APR 20
     UK plc under spotlight N MAR 11                                   SME rip-off N APR 25
  Related parties see FRS8                                          Royal Caribbean Cruises
  Relocation                                                           Dual-listed company transactions PB MAY 85
     Removal expenses R MAR 137                                        Leisure N JAN 22, N FEB 22
  Remuneration                                                      Royal Dutch/Shell
     Caring, sharing N MAR 26                                          Oil N MAY 23
     Getting richer all the time (Survey) N MAY 14                  RSM Robson Rhodes
     How to crush public services - Andrew Oswald                      No-one loves us N APR 25
         A FEB 67                                                   Rule Datlen Mann
     Quids in N JAN 14                                                 PwC on the defensive in Russia N APR 13
  Reorganisations                                                      Russia’s Big Five testify N APR 13
  Research and development see R&D                                     Summary report I MAR 145
  Restrictive practices                                             Rusnak, John
     Restrictive practices – Law Society proposals                     How to lose £500m - Sanjay Bhandari A JUN
         PB JUN 87                                                         128
  Restructuring                                                     Russia
     Andersen announces restructuring in US                            D&T's Russian tactics rapped N JUN 8
         practice N MAR 12                                             PwC faces legal action over Gazprom N MAY
  Retail                                                                   10
     Better businesses N MAY 25                                        We exist too N APR 12
     Online supermarkets almost deliver the goods A                 Ryanair
         MAY 60                                                        The sky's the limit (Michael Cawley) - Wendy
  Retention of title see Assets                                            Smith A JUN 34
  Retirement see Pensions
  Retirement benefits see FRS17                                     S
  Reunions
                                                                    Saffrey Champness
     Lost loves and cricket bats N JUN 16
                                                                       Elliott takes over at SC N FEB 11
  Reuters Group plc
                                                                    Sage Group
     Rockin' and rollin' all the way to Reuters (Geoff
                                                                       IT's not right, but it's OK N MAR 15
         Swettenham) N JAN 20
                                                                       Recent results RA APR 103
  Revenue recognition                                                  Sage bucks trend N JAN 16
     Revenue recognition and rebates AS MAR 113
                                                                       What's in a name? A MAR 64
  Rhodes, Andrew Max
                                                                       Wise old Sage? A JUN 66
     Summary reports I JUN 143
                                                                    Sainsbury’s see J Sainsbury PLC
  Rights issues see Shares
                                                                    Sainsbury, Lord
  RIM (Regional Independent Media)
                                                                       The price of celebrity N JAN 15
     Media N APR 20
                                                                    Salamon, Jim
  Risk
                                                                       Au revoir, IASB MAR 24
     E-business and risk management PB MAY 104
                                                                    Salter, David
     IT risk and security: keeping up to speed LE
                                                                       Dangerous driver N APR 18
         JAN 25
                                                                    Sanders, Martin
     Run for cover - Sharon Smith A JAN 28
                                                                       Planes and boats and lawns N MAR 24
  Ritchie, Alison
                                                                    Sanders, Paul
     Big boost for broadband A MAY 60
                                                                       SSL inquiry N APR 10
  Robert Half International
                                                                    Sarah Eden Introductions
     Office romantics (Survey) N MAR 20
                                                                       Love is in the air (Karen Mooney and Bhodi
  Roberts, John Charles William                                            Sunth) N JAN 15
                                                         7/4/2011                                                40
ACCOUNTANCY MAGAZINE INDEX                                                                                    41

  Savings see Investment                                             Venture capital FB JAN 59
  Sayer Vincent                                                   Seeley, Keith
     What's in a name? N FEB 17                                      Seeley does it - Sarah Perrin A FEB 58
  Scalapaq                                                           We should be told LE MAR 30
     In brief A MAY 63                                            Self, Heather
  Schroders                                                          Self-powered N APR 25
     Change of name FB JAN 59                                     SEM (Strategic Enterprise Management)
     Recent results RA MAR 111                                       Dump the drudgery A FEB 53
  Scicluna, Martin                                                Serco
     Prospect of legislation in US forces D&T's hand                 Accounting for PFI contracts RA MAY 98
         (John Connolly) N MAR 7                                  Serious Fraud Office (SFO) see Fraud
  Scottish & Newcastle                                            Serna Group
     Food and beverages N MAR 27                                     Is it abnormal? - Peter Vaines A APR 118
  Scottish Law Commission                                         Sewers
     Limited partnerships: consultation PB JAN 84                    Down the drain N JAN 16
  ScottishPower                                                   Sex discrimination see Discrimination and
     Self-powered (Heather Self) N APR 25                            harassment
     Telecommunications N FEB 22                                  SFO (Serious Fraud Office) see Fraud
     Utilities N JUN 22                                           Shand, Roddy
  SEC (Securities and Exchange Commission)                           Enveloped in fraud N MAR 8
     Andersen client probed over controversial                    Share options
         transactions N MAY 14                                       EPS and share options AS JAN 97
     Berardino hits back N JAN 10                                    Expatriate share options TB FEB 107
     Competition in standards LE MAR 30                              Investors back IASB over share-based payments
     Disclosure requirements (USA)A MAR 95                                N JAN 14
     Enron accounts probed N JAN 10                                  Share options in the frame N APR 12
     KPMG rapped over independence N FEB 13                       Shareholder value
     Levitt calls for legislation on auditor                         Substantial shareholdings TB JUN 117
         independence N MAR 17                                       Thumbs down under for shareholder value N
     Paying for standards - Brian Singleton-Green C                       JAN 14
         MAR 29                                                   Shareholders
     POB votes itself away N MAR 12                                  10 ways to restore shareholders’ faith (George
     PwC confirms IPO for consulting arm N JUN                            Bush) N APR 9
         12                                                          Second among equals - Stuart Burns A MAR 67
     SEC bans D&T partner from practising N FEB                   Shares
         13                                                          Abnormal dividend (Buybacks) TB APR 116
     SEC disclosure PB APR 109                                       Associated operations TB MAR 122
     SEC warns on pro forma figures N JAN 11                         Investment in US$ preference shares AS FEB
     Tougher oversight for US firms N FEB 8                               87
     Triple setback for Andersen LLP N JUN 8                         Is it abnormal? - Peter Vaines A APR 118
     True and fair: the lost dimension - Allister                    New shares cost AS JAN 98
         Wilson AI APR 97                                            No reorganisation TB FEB 100
     Xerox used 'accounting tricks' to defraud                       Safety in numbers - Clare Gascoigne A JUN 70
         investors N MAY 15                                          Surprise boost for business (David Jenkins) N
  Securities                                                              MAY 18
     Investing in securitised derivatives PB JAN 83               Sharp, Isobel
  Security                                                           CBI to lobby over FRS 17 N MAR 16
     Better safe than sorry A FEB 48                                 see also Author index
     Corporate wake-up call A APR 72                              Sheeran, Angela
     Data protection PB APR 89, PB MAY 85                            KPMG settles sex discrimination case N FEB
     Information disclosure code of practice TB APR                       17
         115                                                      Shell
     IT risk and security: keeping up to speed LE                    Oil N MAY 23
         JAN 25                                                   Shire Pharmaceuticals
     Keeping up appearances A MAY 61                                 Pharmaceuticals N APR 20
     Mistaken identity - Karen Lindsay A JUN 40                   Short-termism
     Safety in numbers - Magnus Ahlberg A APR 64                     The long and the short of it - Brian Singleton-
     Security slips on banana skin A MAY 61                               Green N JUN 26
     Winning ways A FEB 48                                        SIC (Standing Interpretations Committee)
  Seeboard                                                           31/12/01 year-end: additional items AS MAR
     Utilities N MAR 27                                                   113
  Seed Capital                                                       Interpretations issued PB FEB 77

                                                       7/4/2011                                              41
ACCOUNTANCY MAGAZINE INDEX                                                                                     42

     New shares cost AS JAN 98                                       The case of the defeated doctor - Peter Vaines A
  Sieber, Ray                                                            JAN 119
     CCH to 'strengthen focus' N MAR 16                           Snuggs, Philip
     CRM stress buster A MAY 63                                      Summary report I MAY 137
  Simply Books                                                    Software
     Beyond bookkeeping A MAR 64                                     A fix for viruses LE APR 29
  Simply Travel Ltd                                                  Accounting for XP A FEB 53
     Tour operators' margin scheme TB JAN 120                        An end to enquiries? A JAN 68
  Singapore                                                          Beyond bookkeeping A MAR 64
     Two down N JAN 16                                               Chasing the goalposts - Alison Classe A MAY
  Skilling, Jeffrey                                                      57
     Enron – how the fraud worked - Brian                            Cleanliness costs A MAY 63
          Singleton-Green A MAY 20                                   Corporate conformity A FEB 48
  Slovenia                                                           Corporate wake-up call A APR 72
     Tax treaty with Slovenia (Ireland) TB MAY 132                   CRM stress buster A MAY 63
  Small, Alistair Dingwall                                           Dump the drudgery A FEB 53
     Summary report I MAY 137                                        Going for growth A FEB 53
  Small and medium enterprises see SMEs                              Intuitive self-assessment A JUN 66
  Small and medium practices                                         Free for all A JAN 68
     SMP's international recognition N JAN 15                        In brief A MAY 63
  Small Business Service                                             In safe hands? - Beth Holmes A MAR 73
     Irwin leaves SBS N JAN 21                                       KPMG emphasises e-learning A JAN 68
     New SBS chief (Martin Wyn Griffith) N MAR                       Microsoft muscles in – again A JUN 66
          26                                                         Nightmare on e-street - Pat Sweet A MAR 57
  SMEs (small and medium enterprises)                                Pay and display (Payroll) - Pat Sweet A FEB 56
     Ban the acronyms LE JAN 25                                      Professional services A MAY 63
     Beyond bookkeeping A MAR 64                                     Soho solution A FEB 53
     Big boost for broadband A MAY 60                                Standing on the shoulders of giants A MAR 63
     Caught in the net A MAR 63                                      What's in a name? A MAR 64
     Faith in e-future N MAR 16                                      Window of opportunity A MAY 63
     Focus on enterprise I MAY 135                                   Wise old Sage? A JUN 66
     Fraud in SMEs I JUN 135                                      Sole practitioners
     Fraud prevention I APR 139                                      A sole practitioner's talisman LE JAN 27
     Going for growth A FEB 53                                       Where have all the partners gone? - David
     Health and safety and the small business PB                         Clinker A JUN 132
          JAN 88                                                  SORP (Statement of recommended practice,
     Mid-tier gloom N FEB 20                                         issued by ABI)
     No doubt about it - Peter Vaines A MAR 128                      Applying SORP 2000 - David Chitty A FEB 90
     Skills shortage N MAY 25                                        True, fair and taxed - Simon Mabey A MAY 126
     Small business TB JAN 118                                    Sorsky, Harold John
     Small companies' failure to provide information                 Summary report I MAY 137
          TB FEB 101                                              South Africa
     Small reforms - Katharine Bagshaw A JAN 129                     We exist too N APR 12
     Small world LE FEB 25                                        South African Breweries
     Standing on the shoulders of giants A MAR 63                    Brewing N JAN 22
     The accounting deficit - Judy Day and Peter                  Southern Funding
          Taylor A JAN 130                                           Property finance FB MAR 66
     We exist too N APR 12                                        Southern Water
     We want more N FEB 20                                           Utilities N JUN 22
     Window of opportunity A MAY 63                               Spain
  Smith & Nephew                                                     2002 budget: proposed tax changes PB JAN 92
     Health N MAR 27                                              SPEs (Special purpose entities)
     Recent results RA MAY 99                                        Enron – how the fraud worked - Brian
  Smith, Peter                                                           Singleton-Green A MAY 20
     ICAEW confirms £7.862m deficit N JUN 16                      Sport
     Top 10 accountants with crunch N FEB 16                         CAs on the ball LE JUN 28
  Smith, Sandra Jayne                                                Tax breaks for a biathlete (Magdalena
     Summary report I MAY 137                                            Forsberg) N MAY 26
  Smuggling                                                       Springwood
     Is it abnormal? - Peter Vaines A APR 118                        Recent results RA APR 103
  Snowdon, Dr Everest                                             SSAPs
                                                                     SSAP 9 Stocks and Long-term Contracts

                                                       7/4/2011                                               42
ACCOUNTANCY MAGAZINE INDEX                                                                                         43

      Termination of contract AS APR 105                             Stock exchange
      SSAP 15 Accounting for Deferred Tax                                Admission rules amended (London) PB APR 89
      An asset or a liability? - Peter Mason AI FEB                      City/Stock exchanges N MAR 27
         81                                                              AIM (Alternative Investment Market)
      Deferred tax assets and losses AS JAN 97                           AIM FB APR 43
      SSAP 17 Accounting for Post Balance Sheet                          AIM higher N FEB 20
         Events                                                          AIM rules PB APR 89
      Impairment or not? AS MAR 113                                      AIMing high N APR 25
      Termination of contract AS APR 105                                 New boy on the consolidators' block N MAY 11
      SSAP 20 Foreign Currency Translation                               Official introduction to AIM FB JAN 59
      Investment in US$ preference shares AS FEB                         Stock exchanges (Berlin) FB JAN 59
         87                                                              Tenon issues profit warning N JAN 9
      SSAP 24 Accounting for Pension Costs                               Vantis joins listed consolidators N JUN 12
      A cause for concern - Henrietta Thompson A                     Stock options
         JAN 108                                                         Canada issues stock option standard N JAN 11
  SSASs see Pensions                                                     Recognise the true cost - Stephen Bryan and
  SSL International                                                         Patricia Walters AI APR 96
      SSL: a correction LE MAY 32                                        Stock options from parent AS MAR 113
      SSL inquiry N APR 10                                           Strategic Enterprise Management see SEM
  Stakeholder pensions see Pensions                                  Students
  Stamp duty see Property                                                A fair price - Dan Tuckey A APR 129
  Standard Chartered Bank                                                Overseas issues - Caroline Fowler A JAN 125
      Banks/Insurers N JUN 22                                            Students vote for freedom of choice N MAY 8
  Standard Life Bank                                                     The end of the line - Dan Tuckey A MAR 130
      Business savings FB JAN 59                                     Styles, Paul M
  Standards                                                              Audit Registration Committee I MAR 146
      Admission rules amended PB APR 89                              Sub-contractors
      AIM rules PB APR 89                                                The consequences of sub-contracting - Emile
      Capitalising interest - Ron Paterson A MAR 100                        Woolf A JUN 143
      Common pitfalls - Hugh Clark A APR 140                         Surveys
      Cracking on - Lesley Bolton A MAR 106                              An essential read N JAN 14
      FAF proposes changes to FASB N APR 9                               Ethically correct N JAN 14
      FRS 17 – availability of profits for distribution                  Poles apart N JAN 15
         PB MAR 85                                                       Quids in N JAN 14
      FRS 17 – helping to audit defined benefit                      Sweden
         schemes PB MAR 85                                               Paying to work N FEB 16
      Poles apart (Survey) N JAN 15                                  Swettenham, Geoff
      Post-11 September – ICAEW audit guidance                           Rockin' and rollin' all the way to Reuters N JAN
         PB MAR 85                                                          20
      Regulatory information PB APR 89                               Switzerland
      Start planning now - Peter Holgate and Michael                     Double tax treaty A MAR 96
         Gaull A MAR 108
      Takeover Code changes PB APR 89                                T
      To boldly go no farther - Ron Paterson A FEB
                                                                     T & S Stores
         82
                                                                        Recent results RA JUN 113
      What's on and what's off - Nigel Sleigh-Johnson
                                                                     Tadpole Technology
         AI MAR 98
                                                                        Recent results RA MAY 99
  Standing Interpretations Committee see SIC
                                                                     Takeovers
  Stanley & Co
                                                                        EU takeover directive PB FEB 72
      Summary report (three) I MAR 145
                                                                        Behind enemy lines - Clare Rice A APR 40
  Statement of recommended practice see SORP
                                                                     Taper relief rates
  Statutory instruments see Law
                                                                        Business assets taper relief TB FEB 99
  Stein, Philip Charles
                                                                        Unexpected CGT taper relief problems TB FEB
      Summary report I MAR 145
                                                                           102
  Stena
                                                                     Tax and law cases
      Leisure N JUN 22
                                                                        Ableway Ltd v IRC SpC 294 [2001] TB FEB
  Sterling
                                                                           102, TB JUN 121
      A sterling performance - John Butler ET APR
                                                                        Agnew and another v IRC and another [2001]
         82
                                                                           TB JUN 119
      Budget options - David Kern ET APR 83
                                                                        Alabaster v Woolwich plc and Secretary of
  Stevens, Idris John
                                                                           State for Social Security (court of Appeal,
      Summary report I JAN 134
                                                                           26 February 2000) PB MAY 89
                                                          7/4/2011                                                43
ACCOUNTANCY MAGAZINE INDEX                                                                               44

     Asda Stores Ltd v Thompson [2002 PB JUN 91                   JSF Finance & Currency Exchange Co Ltd v
     Athinaiki Zithoplia v Greece Case C 294/99                       Akma Solutions Inc [2001] PB MAY 87
         [2002] TB JUN 120                                        Khan and Another v IRC [2002] TB MAY 120
     Balfron Trustees Ltd v Peterson (2001) PB                    Kigass Aerocomponents v Brown (2002) PB
         MAR 92                                                       JUN 91
     Bank of Scotland v A Ltd and others [2001] PB                Lambert and others (Administers of CID
         FEB 73                                                       Pension Fund) v Glover SpC 292 [2001] TB
     Barclays Bank v P O'Brien [1993]                                 MAR 122
     Barings Futures Singapore v D&T Singapore                    Land Management Ltd v Fox SpC 306 [2002]
         [2002] PB JUN 89                                             TB JUN 120, A JUN 124
     Barry Allsuch (a firm) v Harris (2002) PB MAR                Lloyd v Grace Smith and Co [1912] PB MAY
         92                                                           87
     Battersby v Campbell SpC 287 [2001] TB FEB                   Lloyds UDT Finance Ltd v Chartered Finance
         102                                                          and others [2001] TB FEB 101
     Boston Borough Council v Rees and Another,                   Mansworth v Jelley [2002] TB MAY 118
         The Times 15 January 2002 PB MAR 89                      Mashood and others v Whitehead SpC 308
     C & E Commissioners v FDR [2000] TB MAY                          [2002] TB JUN 120, A JUN 124
         122                                                      Merani v IRC SpC 285 [2001] TB JAN 117
     Cadbury Schweppes plc v Williams C302                        Montgomery v Johnson Underwood Ltd [2001]
         [2002] TB JUN 120                                            PB FEB 74
     Charterbridge Corp Ltd v Lloyds Bank Ltd                     Needler Financial Services v Taber PB MAY 85
         [1969] PB JUN 90                                         Pantone 485 Ltd, Miller v Bain and others
     Chief Constable of West Yorkshire Police v                       [2002] PB JUN 90
         Khan (2001) PB MAR 92                                    Patel and others v Standard Chartered Bank
     Commission of the European Communities v                         [2001] PB JAN 87
         Kingdom of the Netherlands [2001] TB FEB                 Perro v Mansworth SpC 286 [2001] TB JAN
         107                                                          117
     Consultants Ltd v Inspector of Taxes SpC 307                 Perth & Kinross Council v Howard EAT Case
         [2002] TB JUN 120                                            336(2001) PB JAN 88
     Currencies Direct Ltd v Ellis [2002] PB JUN 89               Preston v Wolverhampton Healthcare NHS
     Dave v Customs & Excise TB JUN 123                               Trust [2000] PB JUN 91
     Day v Cook [2001] PB JAN 88                                  R v IRC, ex parte Roux Waterside Inn Ltd
     Deacon v Faulding [2001] A MAY 128                               [1997] TB JUN 119
     Derry v Peek (1889) PB JUN 89                                R (on the application of Mander) v IRC [2002]
     Director General of Fair Trading v First                         TB JUN 119
         National Bank plc [2001] PB MAR 89                       R (on the application of Monarch Assurance
     Dixon v Stenor [1973] PB FEB 74                                  plc) v IRC [2001] TB JAN 116
     Feeney v IPC Magazines (2001) PB JAN 84                      R (on the application of Professional
     Fox v McKay and another [2001 TB FEB 101]                        Contractors' Group and others) v IRC
     Fuller v Strum, The Times, 22 January 2002. PB                   [2002] TB MAR 120
         MAY 88                                                   R (on the application of Wilkinson) v IRC
     Galman v National Association for Mental                         [2002] TB MAY 120
         Health [1970] PB JUN 90                                  Raspin v United News Shops Ltd (1999) PB
     Gillespie v Northern Health and Social Services                  FEB 74
         Board [1996] PB MAY 89                                   Royal Bank of Scotland v Etridge [2001] PB
     Greenwood v Martins Bank Ltd [1993] PB JAN                       JAN 87
         87                                                       Rysaffe Trustee Co (CI) Ltd v IRC SpC 290
     Grimm v Newman and another [2001] TB JAN                         [2001] TB MAR 122
         117                                                      Secretary of State for Trade and Industry v
     Gurney v Spence [2001] TB FEB 102                                Creegan [2002] PB APR 91
     Hagen v ICI Chemicals and Polymers Ltd                       Silvey v Pendragon plc [2001] PB FEB 74
         [2002] PB MAY 89                                         Slater Ltd and others v Commissioners of the
     Hatton v Sutherland and Other Appeal [2002]                      Income Tax for Beacontree and others TB
         PB MAY 89                                                    FEB 101
     Hilton v Shiner Ltd [2001] PB APR 92                         Smith (as Administrator for Cosslett
     J J Harrison (Properties) Ltd v Harrison [2002]                  (Contractors) Ltd) v Bridgend County
         PB JUN 90                                                    Borough Council [2001] PB APR 91
     Jerome v Kelly [2002] TB JUN 119                             Snowdon v Charnock SpC 282 [2001] TB JAN
     Johnson v Gore Wood & Co [2001] PB JAN 88                        119
     Jowett v O'Neill and Brennan Construction Ltd                Somerset v CIR SpC 296 A MAY 128
         [1998] A JUN 124                                         Sparrow Ltd v Inspector of Taxes SpC 289
                                                                      [2001] TB MAR 122

                                                       7/4/2011                                          44
ACCOUNTANCY MAGAZINE INDEX                                                                                    45

     Stonor and another (executors of Dickinson) v                     No Sch A for home-working TB APR 117
          IRC SpC 288[2001] TB FEB 102                                 No trading deductions TB MAR 123
     Tait Consibee (Oxford) Ltd v Tait [1997] PB                       Out of time TB JUN 120
          JUN 90                                                       Overseas life assurance TB MAR 123
     Tele Danmark A/S v Handels-NG                                     Reasonable grounds to postpone tax TB MAR
          Kontorfunkcionaererernes (ECJ 109/00) PB                        122
          JAN 88                                                       School fees TB FEB 102
     TGWU and Unison v Middlesborough BC                               Service company TB APR 117
          [2001] PB FEB 74                                             Tax related to duties TB JAN 117
     Thompson v Minzly [2001] TB JAN 116                               Withdrawal of approval from pension fund TB
     Unilever (UK) Holdings Ltd v Smith [2001] TB                         MAR 122
          FEB 100                                                      Writing-down allowances scheme TB MAR 124
     Vine v LB of Waltham Forest (2000) R JUN                       Tax harmonisation
          133                                                          Euro could herald tax harmonisation N FEB 14
     Wall v IRC C303 [2002] TB JUN 120                              Tax havens
     Williams v Natural Life Health Foods Ltd                          ITIO defies OECD N MAR 18
          [1998} PB MAY 87                                             Last-minute commitment N APR 14
  Tax case review                                                      More OECD commitments N MAY 18
     Human Rights Act and Inland Revenue powers                     Taxation
          TB MAY 120                                                   2002 budget: proposed tax changes (Spain) PB
     Small companies' failure to provide information                      JAN 92
          TB FEB 101                                                   2002 filing season (USA) A MAR 96
     Chancery division                                                 A Budget blunder? (Corporation tax) N JUN 19
     Abnormal dividend TB APR 116                                      A tale of two lists (Italy) PB FEB 80
     Lost documents TB FEB 101                                         A weighty issue N MAR 20
     No reorganisation TB FEB 100                                      An end to enquiries? A JAN 68
     Restricted deduction for higher-priced cars TB                    Approved passenger payments TB JAN 117
          FEB 101                                                      Bogus non-resident accounts (Ireland) PB JAN
     Surcharge on income tax TB JAN 116                                   92
     Time limit for appeal TB FEB 102                                  Brothel creeper N MAR 20
     Court of Appeal                                                   Budget briefing tax data guide 2002/03 TB MAY
     IR 35 appeal concludes N JAN 18                                      130
     IR 35 is EU-compatible TB MAR 120                                 Budget options - David Kern ET APR 83
     Refusal to certify a life policy as qualifying TB                 Business assets taper relief TB FEB 99
          JAN 116                                                      Chargeable events regulations amended TB
     ECJ                                                                  MAY 116
     Greek tax charge TB JUN 120                                       Charities (New Zealand) TB MAY 132
     Partial outsourcing TB APR 120                                    Coding changes TB JUN 121
     High Court                                                        Coding notices by the internet TB MAR 119
     Accountant gave negligent advice TB JAN 116                       Community investment tax credit (CITC) TB
     Capital gains disposal TB JUN 119                                    JAN 118
     Base cost of employee options TB MAY 118                          Compulsory electronic PAYE filing proposed N
     Is it abnormal? - Peter Vaines A APR 118                             JAN 18
     Judicial review of tax avoidance denied TB JUN                    Confirmation of tougher debt-collection
          119                                                             procedures TB MAY 120
     House of Lords                                                    Corporate tax rates to be reduced (Belgium) A
     Post-liquidation profits TB MAY 120                                  MAR 96
     SpC decisions                                                     Corporation tax TB JAN 118, TB JUN 118
     Agricultural property relief TB MAR 123                           Cross-border royalties TB JAN 118
     Amendment of probate valuation TB FEB 102                         Cross-border stock options TB MAY 132
     Associated operations TB MAR 122                                  Customs & Excise TB JAN 118
     Business facilities not at arm's length price TB                  Deferred tax assets and losses AS JAN 97
          MAR 124                                                      Deferred tax on pension benefits AS MAY 101
     Carrying on a business TB JUN 120                                 Degrouping charge TB JUN 118
     Cost of raising finance TB JUN 120                                Dispensation updates TB MAR 129
     Error or mistake claim TB JUN 120                                 Dishing up the DIRT N JAN 11
     Fraudulent and negligent conduct TB JUN 120                       Don't go on N FEB 16
     Gifts with reservation of benefit TB MAR 122                      Double tax treaty (Germany) A MAR 96
     National Insurance on payments to personal                        Double tax treaty with Canada (Australia) TB
          service companies TB FEB 102                                    APR 128
     No appealable matter TB JAN 117                                   Double taxation relief – former USSR TB MAR
     No domicile of choice TB MAR 123                                     120

                                                         7/4/2011                                            45
ACCOUNTANCY MAGAZINE INDEX                                                                                 46

     Dutch treat? TB FEB 107                                      Keeping it private - Peter Vaines A JUN 124
     E-filing for agents: first experiences TB MAR                Loan relationships, forex and derivative
         124                                                          contracts TB MAR 118
     Easy mistakes on property transactions TB FEB                Model exchange of information agreement TB
         192                                                          JUN 126
     EC takes action against tax systems TB JUN                   Money laundering directive (EU) PB JAN 91
         126                                                      Mortgage interest relief changes (Ireland) PB
     Employer’s NIC on share option gains TB APR                      JAN 92
         115                                                      Motoring along TB APR 115
     End-of-year PAYE returns TB MAY 120                          National Insurance TB JAN 117
     Exemption of minor benefits TB APR 116                       New debt and equity rules (Australia) PB JAN
     Expatriate share options TB FEB 107                              91
     Experience with the GAAR (Canada) TB MAY                     New look employer’s pack TB APR 122
         132                                                      New ruling on stock options (Italy) TB JUN 126
     Facing the $4bn question N FEB 14                            New SOP on donations to political parties
     Fee protection insurance: full enquiries TB JAN                  (Ireland) TB JUN 126
         117                                                      New tax relief for victims of terrorist attacks
     Filing of US tax returns TB MAY 132                              (USA) A MAR 96
     Fill up for free TB MAR 129                                  NI mitigation TB JUN 121
     Finance Bill 2002 TB JUN 117                                 NICs, school fees and getting it right TB JUN
     Finance Bill progress (India) TB MAY 132                         121
     Finance Bill published (Ireland) TB APR 128                  Nil settlements TB JUN 120
     Financial Services and Markets Act 2000 TB                   No doubt about it - Peter Vaines A MAR 128
         JAN 115                                                  Non-EU retailers must register for VAT in EU
     Fixed and floating charges in insolvency TB                      TB JUN 126
         JUN 119                                                  Non-resident individual landlords TB APR 115
     Flowers, fruit and things deemed trivial TB                  Non-residents' gains on insurance policies TB
         MAY 124                                                      MAY 115
     FOOH TB FEB 107                                              Official rate reduced TB FEB 99
     Foot and mouth disease TB MAY 115                            On yer bike TB MAR 129
     Foreign benefits - Peter Vaines A MAY 128                    Overseas issues - Caroline Fowler A JAN 125
     Form filling TB APR 122                                      Own up and pay up (Ireland) N JAN 15
     Forms P11D and P11D(b) filed by internet TB                  Own-car drivers TB MAR 129
         JUN 121                                                  Parent-subsidiary directive guidance (France) A
     Forms P60 TB MAY 124                                             MAR 96
     Friendly societies TB FEB 100                                Part-time employees – Update 131 TB JUN 118
     Fuel scale charges consultation TB FEB 99                    Paying to work (Sweden) N FEB 16
     Full of surprises (Deferred tax) - Elizabeth                 Payroll cleansing TB APR 122
         Chrispin A MAY 94                                        PCG ditches IR35 review N MAR 18
     Government needs extra £7bn in tax, says IFS N               PCG's appeal against IR35 fails N FEB 14
         MAR 18                                                   Penalties and surcharges TB JAN 115
     Grim indeed - Peter Vaines A FEB 103                         Pension benefits transfers TB JAN 115
     Harmful tax practices update PB JAN 91                       Pension schemes: updates TB MAR 119, TB
     Highway coding for PAYE TB MAR 129                               MAY 116 and 118
     IHT concession on WWII compensation                          Pensions schemes TB APR 116
         extended TB JAN 115                                      Pensionable income TB FEB 107
     Income tax and dividends AS JAN 98                           Piecework pay TB APR 122
     Incorporation and IR35 TB JUN 121                            Principal private residence relief TB JUN 120
     Industrial assurance TB JAN 115                              Profit from tax - Mark Lee A FEB 61
     Information disclosure code of practice TB APR               Provisional figures in tax returns TB JAN 115
         115                                                      PSAs TB MAR 129
     Institute warning TB MAR 118                                 PSAs – what can't be included TB JUN 121
     Insurance regulations TB JUN 118                             R&D TB JAN 118, TB FEB 99, TB JUN 117
     Intellectual property TB JUN 117                             Rates and allowances TB JAN 117
     Interest rates on corporation tax TB FEB 99                  Record-breaking US tax filing season TB JUN
     Internet service for employer returns TB MAY                     126
         115                                                      Reduce the burden on unpaid tax collectors TB
     IR 35 appeal concludes N JAN 18                                  JAN 115
     IR 35 is EU-compatible TB MAR 120                            Relevant discounted securities TB JUN 118
     Irish budget proposals PB FEB 80                             Relief for underlying tax TB FEB 99
     IRS comes out guns blazing over tax evasion                  Removal expenses R MAR 137
         (USA) TB APR 128                                         Retention of records TB APR 116

                                                       7/4/2011                                           46
ACCOUNTANCY MAGAZINE INDEX                                                                                     47

     Return to sender? LE APR 30                                      US/Luxembourg treaty transitional rules PB
     Revisions to IR 76 (2000) – Update 130 TB                            JAN 92
        JUN 118                                                       VAT and internet sales (EU) PB FEB 80
     Romance is not dead N MAR 21                                     Warning on internet marketing scheme
     Salary sacrifice taxation (Australia) PB FEB 80                      (Australia) A MAR 96
     Sch D reform, US style TB APR 128                                Wartime compensation payments extended TB
     Second class? A JAN 114                                              MAY 115
     Service companies TB MAY 115                                     We can work it out - Peter Rayney A FEB 104
     Simply capital - David Holroyd and John Lovell                   What's it worth A JAN 114
        A JUN 144                                                     What's on and what's off - Nigel Sleigh-Johnson
     Simpler tax claims TB MAR 118                                        AI MAR 98
     Small business TB JAN 118                                        Withholding tax (New Zealand) TB MAY 132
     Stamp duty TB JAN 118, TB JUN 118                                Yes to NHS spending audit N MAY 18
     Stamp duty in disadvantaged areas TB MAR 119                     IR interpretation
     Substantial shareholdings TB JUN 117                             Foreign tax credit relief TB FEB 100
     Surprise boost for business (David Jenkins) N                    Travel expenses of non-UK domiciled
        MAY 18                                                            employees TB FEB 100
     Surrender of foreign tax TB FEB 99                               Written-back trade debts TB FEB 100
     Tax consolidation regime developments                            Self-assessment
        (Australia) TB APR 128                                        Avoiding the 31 January tax headache TB MAR
     Tax credits TB APR 122                                               124
     Tax disputes: quicker resolution pilot (USA) PB                  CIoT calls for investigation (John Whiting) N
        JAN 92                                                            APR 14
     Tax haven clamp-down? (USA) TB MAY 132                           Intuitive self-assessment A JUN 66
     Tax havens rush to sign up for proposals TB                   Taylor, Bryan John
        APR 128                                                       Summary report I MAY 137
     Tax Law Rewrite project: exposure draft TB                    Taylor, Jeff
        MAR 120                                                       BBC calls Andersen in N JAN 16
     Tax reform (Australia) TB MAY 132                             Tchibo
     Tax shelters: new disclosure initiative (USA)                    Tobacco N APR 20
        PB FEB 80                                                  Telecom Plus
     Tax spat in cyberspace A JUN 65                                  Recent results RA FEB 93
     Tax treaty with Slovenia (Ireland) TB MAY 132                 Telecommunications
     Taxation of Specialised Occupations and                          Safety in numbers (Mobile phones) - Magnus
        Professions, 5th edition I JAN 136                                Ahlberg A APR 64
     The case of the defeated doctor - Peter Vaines A              Telewest
        JAN 119                                                       House of cards N APR 25
     The Caymans and US N JAN 10                                      Recent results RA MAY 99
     The collector calls TB APR 117                                Tenancy
     The party's over A JAN 114                                       All part of the service - Stuart Burns A JAN 52
     The price of celebrity N JAN 15                                  Tenant inducement TB MAR 125
     The Revenue gets tough TB APR 117                             Tenon
     The show must go on (Double tax relief) - Peter                  Empty Poole N JAN 16
        Rayney A APR 124                                              Outsourcing on the up N JAN 9
     The taxman only rings once N JAN 14                              Strength in numbers? - Anna Walsh A FEB 26
     They know, you know - Richard F Clarke A                         Tenon FD departs N MAY 11
        MAY 121                                                       Tenon issues profit warning N JAN 9
     Time limits for corporation tax claims TB MAR                 Terrorism
        118                                                           Anti-terrorist measures - George Staple L FEB 1
     Time to park the perk? - Roger Trapp A MAR                       Fearful FDs (Survey) N MAY 14
        51                                                            New tax relief for victims of terrorist attacks
     Too much tax I MAR 139                                               (USA) A MAR 96
     Top 10 errors on P14s TB MAY 124                                 Post-11 September – ICAEW audit guidance
     True, fair and taxed - Simon Mabey A MAY 126                         PB MAR 85
     Ugandan probe into tax corruption N APR 14                        ‘Terror Audit’ I APR 139
     UK tax treaty discussions (Australia) TB MAY                  Tesco
        132                                                           Online supermarkets almost deliver the goods A
     'Uncooperative' tax havens list published TB                         MAY 60
        JUN 126                                                       Retail N JUN 22
     Unexpected CGT taper relief problems TB FEB                      Winning ways A FEB 48
        102                                                        Texas Society of Certified Public Accountants
     US appeal rejected A MAR 96                                      There but for the grace… N FEB 16

                                                        7/4/2011                                              47
ACCOUNTANCY MAGAZINE INDEX                                                                                    48

     We are all guilty LE MAR 31                                UBS Capital
  The Company Store Group                                          Private equity portfolios FB JUN 48
     Financial Services Authorisation Committee I               Uganda
         JAN 134                                                   Ugandan probe into tax corruption N APR 14
  Thijs, Hans                                                   UITF (Urgent Issues Task Force)
     ICAEW announces strategic alliance with                       Employee Benefit Trusts and other Intermediate
         Croner.CCH N FEB 10                                           Payment Arrangements ER FEB 150
  Thus Group                                                       Obligations in Capital Instruments ER APR 142
     Conservative accounting policy adopted RA                  UK GAAP see GAAP
         JUN 113                                                UK Rural Business Campaign
  Time Retail Finance                                              I've started, so I'll finish (Ian Mitchell) N JAN
     DIY N MAR 27                                                      20
  TJ Hughes                                                     Ultraframe
     Retail N FEB 22                                               Recent results RA FEB 93
  Tomkins                                                       Underwriting see Shares
     Change to hedging policy RA MAR 110                        Unfair dismissal see Discrimination and
     Engineering N MAR 27                                          harassment; Dismissal
     More details of pension arrangements provided              Unifi Network
         RA MAR 111                                                PwC sells out N JAN 11
  TotalFinaElf                                                  Unilever
     Oil N MAY 23                                                  Finance N JAN 22
  Totalise plc                                                  Unison
  Tourism see Leisure, tourism and travel                          FRS 17 is ‘last straw’ N APR 17
  Towers Perrin                                                 Unit trusts see Investment
     Quids in N JAN 14                                          United Biscuits
  Town & County Factors Ltd                                        Finely-tuned finance - Roger Trapp A JAN 40
     Spot-the-ball competition TB JAN 120                       United Breweries
  Transco                                                          Food and beverages N MAR 27
     Utilities N MAR 27                                         University of Buckingham
  Transfer pricing                                                 PPP – who really bears the risk? - John
     A fair price - Dan Tuckey A APR 129                               Redwood C APR 84
  Transparency                                                  Urgent Issues Task Force see UITF
     The virtues of transparency - David Damant L               US FASB see FASB
         MAR 1                                                  US GAAP see GAAP
  Travel see Leisure, tourism and travel                        US Securities and Exchange Commission see SEC
  Treasury                                                      USA
     How to lose £500m - Sanjay Bhandari A JUN                     10 ways to restore shareholders’ faith (George
         128                                                           Bush) N APR 9
     Netting and pooling - Derek Ross A JUN 127                    2002 filing season A MAR 96
  Treasury, The                                                    A subject on everyone's lips N MAR 12
     UK can't afford complacency N MAY 16                          A weighty issue N MAR 20
     UK plc under spotlight N MAR 11                               Andersen announces restructuring in US
  Trustees                                                             practice N MAR 12
     Grim indeed - Peter Vaines A FEB 103                          Andersen client probed over controversial
     Safe, not sorry - John Shuttleworth A JAN 48                      transactions N MAY 14
  Tucker, Jim                                                      Andersen in the dock N MAR 12
     FRS 17 has not caused schemes shift N APR 17                  Andersen LLP to face the music (David
  Turkey                                                               Duncan) N MAY 10
     Do you remember when ...? N APR 10                            Audit of fraud PB APR 109
  Turnbull Report                                                  Berardino hits back N JAN 10
     IT risk and security: keeping up to speed LE                  Brothel creeper N MAR 20
         JAN 25                                                    BT finds missing link N MAR 16
  Turner, Mike                                                     City/Stock exchanges N MAR 27
     Defence N MAY 23                                              Defects in US accounting LE MAR 29
  Tweedie, Sir David                                               Disclosure requirements A MAR 95
     IASB names financial backers N APR 12                         Don't blame Enron (Survey) N MAY 15
     IASB quizzed over long-term plans N MAR 20                    Enron accounts probed N JAN 10
     Importance of 'gold standard' IFRS N MAR 16                   Enron hastens another accounting rule? N APR
     Top 10 accountants with crunch N FEB 16                           9
  Tyson, Mel                                                       Epitaph for a profession? N APR 18
     Students vote for freedom of choice N MAY 8                   Facing the $4bn question N FEB 14
                                                                   FAF proposes changes to FASB N APR 9
  U
                                                     7/4/2011                                                48
ACCOUNTANCY MAGAZINE INDEX                                                                                      49

    FASB process PB MAY 105                                           EC takes action against tax systems TB JUN
    Fearful FDs (Survey) N MAY 14                                          126
    Filing of US tax returns TB MAY 132                               Emir8 Petroleum LE APR 31
    Honest, guv N FEB 16                                              Employee road fuel TB MAR 126
    IAS is the winner in Enron, says Ormerod N                        Financial services TB APR 120
        MAR 15                                                        Financial services exemption – changes TB
    Importance of 'gold standard' (Sir David                               MAY 122
        Tweedie) IFRS N MAR 16                                        Government needs extra £7bn in tax, says IFS N
    Investors back IASB over share-based payments                          MAR 18
        N JAN 14                                                      Intrastat changes TB APR 120
    IRS comes out guns blazing over tax evasion TB                    It's outrageous! - Phil Needham A JUN 125
        APR 128                                                       Kingscrest revisited TB MAY 122
    KPMG head steps down N MAR 17                                     Management of OEICs TB APR 120
    Lawsuits pour in N MAY 10                                         Medical services – hearing aids TB JUN 123
    Lease accounting PB APR 109                                       New charity buildings TB MAR 126
    New tax relief for victims of terrorist attacks A                 Non-EU retailers must register for VAT in EU
        MAR 96                                                             TB JUN 126
    One per cent, not 33 dollars - Andrew Oswald A                    One business/two businesses TB JAN 121
        JUN 81                                                        Opticians TB MAR 125
    POB votes itself away N MAR 12                                    'Painful' VAT increase N MAR 18
    Prospect of legislation in US forces D&T's hand                   Partial exemption special method TB APR 121
        (John Connolly) N MAR 7                                       Partial outsourcing TB APR 120
    Record-breaking US tax filing season TB JUN                       Petroleum products fraud TB JAN 121
        126                                                           Prepayment and Halifax principle TB JUN 122
    Recovery risks - David Kern ET MAY 29                             Railway trolley services - a supply of catering?
    Sch D reform, US style TB APR 128                                      TB FEB 109
    SEC bans D&T partner from practising N FEB                        Revised registration form TB MAR 125
        13                                                            Spot-the-ball competition TB JAN 120
    SEC disclosure PB APR 109                                         Stabling and livery services TB FEB 109
    SEC warns on pro forma figures N JAN 11                           Tackling VAT evasion TB MAY 123
    Tax disputes: quicker resolution pilot PB JAN                     Tribunal hearing – interim pay-out TB APR 120
        92                                                            VAT and internet sales (EU) PB FEB 80
    Tax haven clamp-down? TB MAY 132                                  Tour operators' margin scheme TB JAN 120
    Tax shelters: new disclosure initiative PB FEB                    VAT and parties A JAN 114
        80                                                            VAT and phones A JAN 114
    The Caymans and US N JAN 10                                       VAT fees AS JUN 104
    There may be trouble ahead - John Calverley                       Court of Appeal
        ET JUN 76                                                     Donations or rent? A twist in the tale TB FEB
    Updates and clarifications PB JUN 115                                  108
    US appeal rejected A MAR 96                                       Lamborghini driver loses VAT case N JUN 19
    US CEOs fearful N JAN 10                                          Valuing non-monetary consideration TB JAN
    US/Luxembourg treaty transitional rules PB                             120
        JAN 92                                                        European Court of Justice
    World ‘not ready’ for new statement N APR 12                      Dutch treat? TB FEB 107
    Xerox used 'accounting tricks' to defraud                         Tenant inducement TB MAR 125
        investors N MAY 15                                            The three-year cap TB MAR 125
    see also SEC, FASB, GAAP, Terrorism                               VAT on mileage claims (Netherlands) TB JAN
  USA Networks                                                             120
    Media N FEB 22                                                    High Court
                                                                      Expenses for tribunal hearing TB JUN 123
  V                                                                   Sex and taxes N APR 14
                                                                      To and fro with the Halifax case TB FEB 108
  Valuations
                                                                      Value bumping by tokens TB FEB 108
     We can work it out - Peter Rayney A FEB 104
                                                                      Voluntary registration TB FEB 108
  VAT (value added tax)
                                                                   van Hulle, Karel
     Acquisition of motor vehicle TB APR 120
                                                                      IASs get European green light N APR 13
     Adoption services TB FEB 109
                                                                      We exist too N APR 12
     Affinity card commissions TB APR 120
                                                                      World ‘not ready’ for new statement N APR 12
     Budget options - David Kern ET APR 83
                                                                   Vantis plc
     Capital goods adjustment scheme TB MAY 123
                                                                      Vantis joins listed consolidators N JUN 12
     Compliance costs - Jon Abolins A MAY 69
                                                                   Varley, Keith
     Composite/mixed supply TB APR 121
                                                                      Summary report I MAY 137
     Customs & Excise TB JAN 118
                                                        7/4/2011                                               49
ACCOUNTANCY MAGAZINE INDEX                                                                                 50

  Vaughan, Alan John                                               Private winners N MAY 25
     Summary report I MAR 146                                    Wartime compensation
  VentureOne                                                       Wartime compensation payments extended TB
     European venture capital FB JUN 48                                MAY 115
  Venture capital                                                Waste Electrical and Electronic Equipment
     Candover realises investments' potential FB                   Directive see WEEED
          MAY 49                                                 Waterstones
     Help for businesses that want to grow FB APR                  Media N MAY 23
          42                                                     Watts, Garry
     Private winners N MAY 25                                      SSL: a correction LE MAY 32
     VCs upbeat N APR 25                                         WBS (Wilson Braithwaite Scholey)
     Young business boost FB JUN 48                                Hill's climb to the top (Geoff Hill) - Sarah
  Versailles Group                                                     Perrin A MAR 75
     Versailles auditor to face JDS tribunal N JUN               Websites see Internet
          17                                                     WEEED (Waste Electrical and Electronic
  Verwaayen, Ben                                                   Equipment Directive)
     Telecommunications N FEB 22                                   The big chill - Caroline Jory A JAN 60
  Viacom                                                         Wellcome Trust, The
     Will it ever catch on? A JAN 64                               Pharmaceuticals N JAN 22
  Vianet                                                         Westminster update
     Recent results RA FEB 93                                      Access to criminal records PB JUN 84
  Viruses                                                          Anti-discrimination: further proposals PB FEB
     A fix for viruses LE APR 29                                       73
     Better safe than sorry A FEB 48                               Break fees in takeovers – directors' duties PB
  Vivendi Universal                                                    JUN 87
     E-commerce N FEB 22                                           Commonhold and leasehold reform PB MAR 88
     Media N FEB 22                                                Companies Bill PB MAR 88
     Utilities N JUN 22                                            Companies House and competition law PB MAY
  Vizzavi                                                              85
     E-commerce N FEB 22                                           Company investigations – proposals for change
  Vodafone Group                                                       PB FEB 72
     E-commerce N FEB 22                                           Competition Act 1998 PB MAR 88
  Volcker, Paul                                                    Confidentiality orders – new company forms PB
     A disappearing act (John Connolly and John                        JUN 84
          Ormerod) N MAY 7                                         Data protection PB APR 89, PB MAY 85
     Andersen announces restructuring in US                        Disability discrimination PB MAR 86
          practice N MAR 12                                        Document delivery PB APR 90
     IASB names financial backers N APR 12                         Dormant companies – Form DCA PB JUN 84
     Importance of 'gold standard' (Sir David                      DTI shake-up announced PB JAN 84
          Tweedie) IFRS N MAR 16                                   E-signatures: an update PB APR 90
     Investors back IASB over share-based payments                 Enterprise Bill 1 PB JAN 85
          N JAN 14                                                 Enterprise Bill 2 PB JAN 85
     Paying for standards - Brian Singleton-Green C                Equality legislation: advice PB FEB 72
          MAR 29                                                   EU legislation on sexual harassment PB JUN 84
     Triple setback for Andersen LLP N JUN 8                       EU takeover directive PB FEB 72
     Volcker urges ‘separatism’ N APR 9                            Fixed-term workers PB APR 89
  Volkswagen                                                       Flexible working hours for parents PB JAN 84
     Cars N FEB 22                                                 Government misses consumer rights deadline
     It's a conspiracy - John House A MAY 42                           PB MAR 88
                                                                   House of Lords: PB JAN 84
  W                                                                Limited partnerships: consultation PB JAN 84
                                                                   Member-nominated trustees PB MAY 86
  Waitrose
    Online supermarkets almost deliver the goods A                 Myners Report consultation PB APR 90
        MAY 60                                                     New online court service PB MAR 88
                                                                   No win, no fee – problems emerge PB JAN 85
  Wakeham, Lord
    ICAEW asked to investigate Wakeham N MAR                       OFT guidance for companies PB MAY 85
        11                                                         OPRA forms online PB APR 90
  Wall, Robert                                                     Pensions and fixed-term workers PB FEB 72
    Summary report I MAR 146                                       Pensions – minimum funding requirement PB
  Warburton, Mike                                                      MAR 88
    'Painful' VAT increase N MAR 18                                Political contributions: guidance PB FEB 72
  Ward, Chris                                                      Polls at company meeting PB JUN 84

                                                      7/4/2011                                            50
ACCOUNTANCY MAGAZINE INDEX                                                                                     51

     Private members' Bill PB MAR 86                              More details of pension arrangements provided
     Private pensions: consultations PB JAN 85                        RA MAR 111
     Restrictive practices – Law Society proposals              Women
         PB JUN 87                                                A question of balance N JAN 15
     Bills before Parliament                                      Equal pay N JAN 21
     Cartels deterrence PB JUN 87                                 Rare women N JAN 21
     Consumers PB JUN 87                                        Working hours
     Corporate insolvency PB JUN 87                               Flexible working hours for parents PB JAN 84
     Individual insolvency PB JUN 87                              Long hours culture in the dock N APR 10
     The Public Trustee (Liability and Fees) Bill               World Cup
         2002 PB JUN 84                                           A shot at goal - Chris Quick A JUN 46
     The Sex Discrimination (Amendment) (No 2)                    Football fever (Survey) N JUN 16
         Bill 2002 PB JUN 84                                      Mid-tier 3 – Big Four 0 N JUN 17
  Weston, John                                                  World Economic Forum
     Defence N MAY 23                                             A global reputation … - Michael Groom I MAR
  Whistleblowers                                                      139
     Guidance revisited - David Marston A JUN 130               World Trade Centre Attack see Terrorism
  Whitbread                                                     Worldcom Inc
     Leisure N JUN 22                                             Andersen client probed over controversial
  Whiting, John                                                       transactions N MAY 14
     CloT calls for investigation N APR 14                      WPP Group
     see also Author index                                        Early adoption of FRS 17 RA MAY 98
  Whittington, Professor Geoffrey                               WTO (World Trade Organisation)
     Top 10 accountants with crunch N FEB 16                      China WTO challenge N JAN 10
  Wilson Braithwaite Scholey see WBS                              Facing the $4bn question N FEB 14
  Who Wants to be a Millionaire?                                  US appeal rejected A MAR 96
     Missing million N MAR 20                                   Wyman, Peter
  Who's Who                                                       2002 World Congress I MAY 135
     New faces (Mary Keegan) N MAR 17                             Down to business - Sarah Perrin I JUN 137
  Wickes                                                          Ringing the changes I JUN 139
     DIY N MAR 27                                                 UK can't afford complacency N MAY 16
  Wilkins Kennedy
     Outsourcing on the up N JAN 9                              X
  Willetts, David
                                                                Xerox Corporation
     Tories call for rescheduling of FRS 17 N MAY
                                                                   Xerox used 'accounting tricks' to defraud
         13
                                                                      investors N MAY 15
  William Hill
                                                                XYZ global qualification initiative
     Betting N JUN 22
  William M Mercer
                                                                Y
     Fund assets ‘will fall’ N APR 17
  Williamson, Stuart Alexander                                  Yahoo
     Summary report I MAR 145                                     E-commerce N MAY 23
  Wilmot, Peter                                                 Yamada, Tatsumi
     We exist too N APR 12                                        Japan steps back from the brink N FEB 8
  Wilson, Allister
     ASB should ditch FRS 17 and move on to IAS                 Z
         19 N APR 17
                                                                Zebank
     see also Author index
                                                                   Banking N MAR 27
  Wilson, David Paul
                                                                Zurich Financial Services
     Summary report I MAR 145
                                                                   Professional indemnity FB JUN 48
  Wilton Audit
     Audit Registration Committee I MAR 146
  Windfall benefits
     Treatment of windfall benefits PB MAY 85
  Windsor
     Revised note to accounts includes chair's
         disclosure RA FEB 93
  Wishbone Trust
     Capturing the essence N MAY 8
  Wolters Kluwer
     ICAEW announces strategic alliance with
         Croner.CCH N FEB 10
  Wolverhampton & Dudley Breweries
                                                     7/4/2011                                                  51
ACCOUNTANCY MAGAZINE INDEX                                                                                 52

  AUTHOR INDEX
  Abolins, Jon                                                 Clinker, David
     Compliance costs A MAY 69                                    Where have all the partners gone? A JUN 132
  Ahlberg, Magnus                                              Cooper, David
     Safety in numbers A APR 64                                   Beat the bully - Dr Rob Yeung and David
  Bagshaw, Katharine                                                  Cooper A JAN 38
     Small reforms A JAN 129                                   Cooper, Stephanie
  Batt, Marie-Christine                                           Bank's term is not unfair PB MAR 89
     IASB revises 12 standards AI JUN 96                          When is a debt due? PB MAY 87
  Bayley, Nick                                                 Copnell, Timothy
     The truth is out there A MAY 46                              How to succeed as an NED C MAY 79
  Bhandari, Sanjay                                             Cornish, Keith
     How to lose £500m A JUN 128                                  Starting from scratch (Kosovo) A APR 99
  Bolton, Lesley                                               Cowe, Roger
     Cracking on A MAR 106                                        The magic circle A JUN 30
  Borrie, Lord                                                 Dahlberg, Andrea
     The new regime L APR 1                                       New challenges - Andrew Keltie and Andrea
  Bradshaw, Caron                                                     Dahlberg A JAN 128
     Not such a tall story ... A MAY 139                       Damant, David
  Bruce, Robert                                                   The virtues of transparency L MAR 1
     Born to lead A MAY 41                                     Day, Judy
     Don't shoot the messenger A JUN 37                           The accounting deficit - Judy Day and Peter
     Double-edged sword A JAN 49                                      Taylor A JAN 130
     From caterpillar to butterfly A MAR 54                    Downing, Mike
     How the mighty fall A FEB 33                                 Yet more Questions A MAR 136
     Loss of faith A APR 39                                    Ebling, Paul
  Bryan, Stephen                                                  Speak before it's too late AI JUN 98
     Recognise the true cost - Stephen Bryan and               Edwards, John
         Patricia Walters AI APR 96                               Gaining confidence A MAY 140
  Buckingham, Christina                                        Eierle, Brigitte
     A record year for losses - Brian Singleton-                  The Enforcer (Germany) - Lisa Evans, Brigitte
         Green and Christina Buckingham A MAY 66                      Eierle and Axel Haller A JAN 106
     Best of both worlds A APR 56                              Evans, Lisa
  Buckley, Elizabeth                                              The Enforcer (Germany) - Lisa Evans, Brigitte
     This must be the wrong answer A MAY 93                           Eierle and Axel Haller A JAN 106
  Burns, Stuart                                                Fearnley, Stella
     Abuse of trust A JUN 40                                      Global debate - Stella Fearnley and Anne Loft A
     All part of the service A JAN 52                                 JUN 106
     Deceived but not deprived A FEB 45                        Fisher , Liz
     Hidden Treasure A MAY 44                                     One step beyond A MAR 32
     Second among equals A MAR 67                                 Show them you care A MAY 34
  Butler, John                                                    Tear up your timesheets A MAR 70
     A sterling performance ET APR 82                          Fowler, Caroline
  Calverley, John                                                 Overseas issues A JAN 125
     There may be trouble ahead (USA) ET JUN 76                Gadd, Fiona
  Cantwell, Chris                                                 Accounting for carbon - Fiona Gadd and Jenny
     Be prepared! A MAY 83                                            Harrison AI JAN 95
     Points to remember A JAN 124                              Gascoigne, Clare
  Chitty, David                                                   Risk and reward A JUN 68
     A matter of policy A JUN 110                                 Safety in numbers A JUN 70
     FRS 17 – putting the record straight I APR 139            Gaull, Michael
  Chrispin, Elizabeth                                             Start planning now - Peter Holgate and Michael
     Full of surprises A MAY 94                                       Gaull A MAR 108
  Clark, Hugh                                                  Geelmuyden, Christian
     Common pitfalls A APR 140                                    Hit the bottle A APR 51
  Clarke, Richard F                                            Goodwin, Candice
     They know, you know A MAY 121                                Access all areas A APR 71
  Clarke, Rosemary                                                Style or substance? A FEB 50
     Applying GAAP 2001/2002: A Practical Guide                Grant, Jon
         to Financial Reporting (review) A FEB 111                Revised guidance for charity audits AU JUN
  Classe, Alison                                                      131
     Chasing the goalposts A MAY 57                            Greenhalgh, Dr Trisha
                                                      7/4/2011                                            52
ACCOUNTANCY MAGAZINE INDEX                                                                                      2

     Back to basics A JUN 71                                        Fluent Spanish with an English accent (Andrew
     Bones of contention A MAR 69                                        Page) N APR 26
     Gym'll fix it A FEB 46                                         It's a conspiracy A MAY 42
     It's as easy as HRT A MAY 64                                   Something to run with (Tom Jones) A JAN 100
     Losing it A JAN 63                                          Howard, Jane
     You don’t have to lump it (Lance Armstrong) A                  Help or hindrance? A MAR 132
          APR 75                                                 Howlett, Dennis
  Groom, Michael                                                    How soon is now? A JUN 53
     A global reputation … I MAR 139                             Hughes, Rodger
     A vote for prosperity I MAY 134                                Independence is a state of mind C MAR 81
     A year of achievement I JUN 134                             Hughes, Steve
     Making an impact … I JAN 132                                   A life of leisure? A JAN 44
     Proving our worth … I FEB 112                                  All farmed out? A MAR 40
     Recognising members’ achievements I APR 138                    Head and shoulders above the rest A APR 53
  Gunde, Leslie                                                  Iyer, Ram
     Well-oiled economy? ET FEB 64                                  The onward march A MAR 105
  Guy, Dan                                                       Jory, Caroline
     How independent? - Dan Guy and Stephen Zeff                    The big chill A JAN 60
          A MAR 134                                              Keelan, Emma
  Haller, Axel                                                      Cashing in on investment A MAY 72
     The Enforcer (Germany) - Lisa Evans, Brigitte                  Showing initiative A MAR 45
          Eierle and Axel Haller A JAN 106                       Keenan, Denis
  Harrison, Jenny                                                   Auditors – defence of deceit PB JUN 89
     Accounting for carbon - Fiona Gadd and Jenny                   Disqualification – a director is not unfit PB APR
          Harrison AI JAN 95                                             91
  Hatherly, David                                                   Loan guarantees and the family business PB
     The IPR on trial A JAN 123                                          JAN 87
  Hawksworth, John                                                  Money laundering PB FEB 73
     Saved by the consumer? A MAR 78                                Rates and receivers PB MAR 89
  Hindson, Moira                                                    Reflective loss PB JAN 88
     Conflict of interests A JUN 74                                 Schemes of arrangement A JUN 129
     From friend to foe A MAY 76                                    Unregistered charges (comment) PB APR 91
     No end of a lesson A JAN 72                                    When is a debt due? (comment) PB MAY 87
  Hirschkorn, Jenny                                              Keltie, Andrew
     A family affair (James Reed) A APR 36                          New challenges - Andrew Keltie and Andrea
     Care in the community A JUN 38                                      Dahlberg A JAN 128
     Ford's coffee breakthrough (Gerry Ford) A JAN               Kern, David
          32                                                        Budget options ET APR 83
     Minding everybody's business (Digby Jones) A                   Dangerous imbalances ET JUN 77
          FEB 30                                                    Down but not out A MAR 79
     Top of the food chain (Roger Matthews) A MAY                   Euro's new phase ET FEB 65
          38                                                        On a knife edge ET JAN 81
  Holgate, Peter                                                    Recovery risks ET MAY 29
     Start planning now - Peter Holgate and Michael              King, David
          Gaull A MAR 108                                           The fragility of the City C JAN 74
  Holmes, Beth                                                   Kintish, Will
     A bite of the Big Apple A APR 48                               Thrill to the chase A JAN 70
     Beyond ledgers A JAN 54                                     Kobrin, David
     Bonne chance! A JUN 50                                         Suspicious gifts in a will PB MAY 88
     California dreaming A MAY 50                                   What constitutes a 'class' of creditors PB MAR
     In safe hands? A MAR 73                                             90
     It's in there somewhere A JUN 61                            Lachowski, Waldemar
     Mind your manners (Japan) A FEB 38                             Ties that don't bind - Antoni Reczek and
     Salvage operation A MAR 47                                          Waldemar Lachowski A JAN 102
  Holmes, Lawrie                                                 Lee, Mark
     Low stake-up A JAN 66                                          LLPs – why wait? A APR 133
  Holroyd, David                                                    Profit from tax A FEB 61
     Simply capital - David Holroyd and John Lovell              Lindsay, Karen
          A JUN 144                                                 Mistaken identity A JUN 40
  House, John                                                       Something completely different A APR 60
     A difficult balancing act A FEB 95                          Linsell, Richard
                                                                    Early experiences A APR 134

                                                      7/4/2011                                                 2
ACCOUNTANCY MAGAZINE INDEX                                                                                       3

  Loft, Anne                                                      Redwood, John MP
     Global debate - Stella Fearnley and Anne Loft A                  PPP – who really bears the risk? C APR 84
          JUN 106                                                 Rice, Clare
  Lovell, John                                                        Behind enemy lines A APR 40
     Simply capital - David Holroyd and John Lovell               Ridgway, Philip
          A JUN 144                                                   Tax credit where credit is due ET JAN 80
  Mabey, Simon                                                    Ross, Derek
     True, fair and taxed A MAY 126                                   How to make the most of £10m A MAY 113
  McGeachin, Anne                                                     Netting and pooling A JUN 127
     IASB responds on pensions AI JUN 100                         Sacks, Alan
  Malvern, Joanna                                                     Keep clear of the courts A APR 77
     Ready for take-off A JAN 43                                  Sagar, David
  Marston, David                                                      A banker's ambiguous mandate PB JAN 87
     Guidance revisited A JUN 130                                     Directors' fiduciary duties PB JUN90
  Mason, Peter                                                        Directors' liability (comment) PB MAY 87
     An asset or a liability? AI FEB 81                           Shah, Sumita
  Meall, Lesley                                                       Reporting on grant claims in the public sector I
     Cyberpractitioners look to the future A JUN 56                       MAY 141
     Eastern promise A MAR 60                                     Sharman, Lord
  Mendelssohn, James                                                  Accounting for the 21st century L JAN 1
     Standing up to the Big Five firms C MAY 80                   Sharp, Isobel
  Mitchell, Austin MP                                                 Powering up for 2005 AI MAR 99
     Reform or nemesis? L MAY 1                                   Shuttleworth, John
  Needham, Phil                                                       Don't mention the Germans A FEB 40
     It's outrageous! A JUN 125                                       Don't mourn its passing A JUN 45
  Niekirk, Paul                                                       Going against the grain A MAY 52
     Loans by a company to directors PB JUN 89                        Heading for a fall A APR 69
     Unregistered charges PB APR 91                                   No pay, no gain A MAR 48
  Oswald, Professor Andrew                                            Safe, not sorry A JAN 48
     Are doctors good for us? A MAY 81                            Simms, Jane
     Economics and the envy factor A APR 86                           Seeing eye to eye A FEB 34
     How to crush public services A FEB 67                        Singleton-Green, Brian
     Marriage matters C MAR 82                                        A record year for losses - Brian Singleton-
     One per cent, not 33 dollars A JUN 81                                Green and Christina Buckingham A MAY 66
     The digital divide C JAN 78                                      Audit Appointments Ltd? N FEB 24
  Paterson, Ron                                                       Enron – how the fraud worked A MAY 20
     Better standards after Enron? A APR 100                          In Enron's wake N JAN 25
     Capitalising interest A MAR 100                                  Paying for standards C MAR 29
     Straining goodwill A JUN 101                                     Proving a point N APR 29
     Tails wagging dogs A MAY 96                                      Structure and independence N MAR 23
     To boldly go no farther A FEB 82                                 The consequences of Enron A APR 22
     Whatever happened to prudence? A JAN 105                         The long and the short of it N JUN 26
  Peaple, Andrew                                                      The pensions we deserve L MAY 30
     Going international A MAR 102                                    UK & International GAAP (review) A FEB 111
  Penny, Julia                                                    Sleigh-Johnson, Dr Nigel
     Spill the beans A MAR 42                                         What's on and what's off AI MAR 98
  Perrin, Sarah                                                   Smith, Sharon
     Hill's climb to the top (Geoff Hill) A MAR 75                    Blow your own trumpet A FEB 42
     Seeley does it (Keith Seeley) A FEB 58                           Branching out A JUN 72
     The Top Team A MAR 140                                           Innovate to accumulate A APR 44
     Theory of evolution A APR 32                                     Run for cover A JAN 28
  Pryce, Vicky                                                    Smith, Wendy
     A healthy economy? ET MAY 28                                     The sky's the limit (Michael Cawley) A JUN 34
  Quick, Chris                                                    Spofforth, Mark
     A shot at goal A JUN 46                                          FSA proposals on reforming polarisation I MAR
  Ramsay, Alice                                                           139
     Cut out or keep? A JAN 50                                    Staple, George
  Rayney, Peter                                                       Anti-terrorist measures L FEB 1
     The show must go on A APR 124                                Sweet, Pat
     We can work it out A FEB 104                                     Nightmare on e-street A MAR 57
  Reczek, Antoni                                                      Pay and display A FEB 56
     Ties that don't bind - Antoni Reczek and                     Swinson, Chris
          Waldemar Lachowski A JAN 102
                                                       7/4/2011                                                 3
ACCOUNTANCY MAGAZINE INDEX                                     4

     Accounts are about people A APR 85
     Arthur Andersen C JUN 80
     Cosi Fan Tutte and all that A JAN 77
     Keeping up appearances A FEB 68
     Yield not to temptation C MAR 83
  Taylor, Peter
     The accounting deficit - Judy Day and Peter
          Taylor A JAN 130
  Thompson, Henrietta
     A cause for concern A JAN 108
     FRS 17: FAQs A FEB 84
  Trapp, Roger
     A laugh at your expense A MAY 54
     Finely-tuned finance A JAN 40
     Time to park the perk? A MAR 51
  Tricker, Bob
     Auditing: profession or business? C JUN 79
  Tuckey, Dan
     A fair price A APR 129
     The end of the line A MAR 130
  Vaines, Peter
     Foreign benefits A MAY 128
     Grim indeed A FEB 103
     Is it abnormal? A APR 118
     Keeping it private A JUN 124
     No doubt about it A MAR 128
     The case of the defeated doctor A JAN 119
  Walsh, Anna
     In a position of power (John Buchanan) A MAR
          37
  Walters, Patricia
     Recognise the true cost - Stephen Bryan and
          Patricia Walters AI APR 96
  Warner, Matt
     Survival tactics A JAN 35
  Wilkins, Hilary
     Finding your way A JAN 137
  Wilson, Allister
     Europe and the big picture AI JAN 94
     True and fair: the lost dimension AI APR 97
  Woolf, Emile
     The consequences of sub-contracting A JUN
          143
  Yeung, Dr Rob
     Angling for a better job? A APR 63
     Beat the bully - Dr Rob Yeung and David
          Cooper A JAN 38
  Zeff, Stephen
     How independent? - Dan Guy and Stephen Zeff
          A MAR 134




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