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May 2005

Technical articles

  • E-commerce
  • by Jim Stone
  • relevant to Paper 3.4, Paper 3.5
  • Capital gains tax
  • by Keith Molson
  • relevant to Paper 9(GBR)
  • Capital gains
  • by David Harrowven
  • relevant to Paper 2.3
  • IAS 39
  • by Graham Holt
  • relevant to Paper 3.6

Feature articles

  • Giving it all away
  • Tax havens are impacting on governments around the world. And when the totals are calculated, millions of lives and the debts of developing countries are severely affected
  • Student aspirations
  • Update on the latest developments as ACCA reviews the Professional qualification
  • Working the web?
  • We take a guided tour of the award-winning ACCA website which has become the main research tool for many students
  • Study skills
  • Lesley Meall talks to students about what study techniques work for them
  • Guarding the guardians
  • With the backing of the World Bank, the International Organisation of Securities Commissions and the Basel Committee on Banking Supervision, a Public Interest Oversight Board has been established to oversee the International Federation of Accountants
  • Rewards from reform?
  • The introduction of resource accounting in the UK public sector has not brought the improvements to financial management practices that were expected, according to MPs
  • Reader survey - how are we doing?
  • In the January 2005 issue we asked you for your views on student accountant - now we look at what you had to say
  • Insurance problem
  • The American International Group (AIG) joins a list of once illustrious names such as Enron, WorldCom and Parmalat as a commercial giant laid low by improper accounting.
  • High energy
  • Gwen Cheeseman met Tamara Singh and her fiancĂ© James Pritchard at Centrica, where they are both ACCA students on the company's graduate programme

Learning centre advice

  • How to cope with - losing your job
  • 3 things you should know about - favours

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