November/December 2003
Technical articles
- Confirmation as audit evidence
- by Graham Cosserat and Katharine Bagshaw
- relevant to Paper 2.6, Paper 3.1, Paper 8
- Market matters
- by Anthony Head
- relevant to Paper 2.4
- Managing debtors
- by Ann Irons
- relevant to Paper 10
Feature articles
- Responsibility - the theme of ACCA's centenary celebrations
- ACCA is celebrating its centenary - we explain why the theme for the year will be 'responsibility'
- E-mail banking scam
- Major banks around the world - including Citibank, Barclays and Lloyds TSB - have been targeted in a sophisticated fraud that is allegedly masterminded by Eastern European crime syndicates with links to illegal arms trading and drugs supply
- XBRL - Increasing the power of financial reporting
- Lesley Meall looks at the rise of eXtensible Business Reporting Language as the digital language for the next generation of corporate financial communications
- EU inquires into the professions
- The European Commission is launching a major investigation into the operations of the accountancy, legal and other professions to determine if charges are fair and regulatory structures appropriate
- Accounting for Africa's assets - part 1
- In the first of a two-part series, Margaret Mwanakatwe, an accomplished Zambian ACCA accountant, talks to Colette Steckel
- Global convergence of audit committee practice?
- Dr Mahbub Zaman explores international differences in audit committees
- Corporate governance debate redefined
- Improving links between directors and shareholders has emerged around the globe as one of the key concepts in raising corporate governance standards
- A Closing Note from the CEO
- After almost 27 years with ACCA and over 10 years in the job, I have finally retired as chief executive
- Affiliate surgeries - operation membership
- Introducing a fast-track route to membership for affiliates who meet ACCA's practical experience requirement