No. 54-6, November 1991
Index
- Auditing for Change: Local Government and the Audit Commission
- Editorial Preface
- Law and Accounting: Transition and Transformation
- Premiums and Pre‐Acquisition Profits: The Legal and Accountancy Professions and Business Combinations
- Substance, Form and Equity in Taxation and Accounting
- Territorial Battles and Tribal Disputes
- The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control
- The National Audit Office and Privatisation
- The ‘True and Fair View’ Debate: A Study in the Legal Regulation of Accounting
- What is Equity? New Financial Instruments in the Interstices between the Law, Accounting and Economics