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April 2004

Technical articles

  • Performance measurement
  • by Steve Jay
  • relevant to Paper 7, Paper 2.4
  • Disposal of non-current assets and presentation of discontinued operations
  • by David Towers
  • relevant to Paper 3.6
  • Earnings management - why worry about it?
  • by Namasiku Liandu
  • relevant to Paper 3.1

Feature articles

  • Ethical principles
  • The European Commission has proposed a new Directive on statutory audit which is being dubbed Europe's Sarbanes-Oxley Act
  • ACCA Realise launched
  • student accountant follows developments to ACCA's new scheme for continuing professional development - ACCA Realise
  • Shelling out
  • Shell's misreporting of the size of its mineral reserves is rapidly turning into one of Europe's biggest financial scandals
  • Four steps to CV success
  • Gwen Cheeseman explains four steps to ensure that your CV stands out from the rest
  • Fighting crime
  • The announcement by the British government of a new UK-wide Serious Organised Crime Agency (SOCA) is indicative not just of the reform being implemented in policing in the wake of the increase in the terrorist attacks on the big economies
  • Partnerships warning over infrastructure woes
  • New EU member states have been warned that Public Private Partnerships (PPPs) are not a simple cure to poor infrastructure, while enabling countries to live within the eurozone fiscal rules

Learning centre advice

  • 3 things you should know about - making presentations
  • How to - manage projects

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