Accountancy, Volume 88

31 December Accounting Standards amount apply audit auditors balance sheet Bank basis capital cash CCAB Chartered Accountants clients Committee company law contract corporate cost of sales course current cost accounting current replacement cost depreciation directors employees equity examination Exposure Draft Figure Finance Act 1976 firm fixed assets forecast Freepost funds Geoffrey Holmes historical cost income industry Inflation Accounting Inland Revenue interest International investment issue JULY liability London ment method Moorgate Morpeth overseas panies partner payments pension period practice problems profession professional profit and loss proposals purchase result revaluation Sandilands scheme shareholders shares Standard Accounting Practice statement subsidiary tax havens taxation Telephone tion trade trade unions transfer valuation work-in-progress