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The following miscellaneous publications are not listed in any other specific topic library.

2008

• Perspectives on Fair Tax 
• An ACCA discussion paper, Chittenden and Foster, June 2008.
  This paper reviews the debate around ‘fair taxation’. It reviews the views of economists, accounting scholars on the problems of defining ‘fair taxation’, and also examines proposals for alternative tax systems. Additionally, responses from a survey among ACCA members in six countries, are reported.

2006

• A flat tax for the UK? The implications of simplification (PDF) 
• An ACCA discussion paper, Richard Murphy, June 2006
  Flat taxes were rarely heard of in the UK before the mid 2000’s. During the summer of 2005 they became an important subject for debate. Emerging for some as the panacea for tax simplification, while viewed by others as unfair, flat taxes are the subject of a complex debate in the UK as well as internationally. With a new proposal for a flat tax for the UK published in February 2006 (Heath 2006) the issue continues to be significant.

2004

• A Conceptual Framework for the Taxable Income of Businesses, and How to Apply it under IFRS
• Christopher Nobes, 2004
  This report is designed to examine the present linkages between business income tax and financial reporting, and to ask whether they are ideal. The impact of adopting IFRS in a tax-neutral way will also be assessed.

2003

• Liabilities and their Measurement in UK and International Accounting Standards (PDF) 
• Christopher Nobes, 2003
  This paper puts forward a coherent model of the possible different measurement bases. It then makes the case that in principle all liabilities should be measured at an exit value, in most instances the cost of performance, but where there is a market value available the cost of release. This is shown to be the current basis used for leases and provisions in both UK and international standards, but different from the basis currently used for most other items.

2002

• Contemporary Challenges Facing the Profession (PDF) 
• David York, 2002. Presentation at the 18th Annual Seminar of the Institute of Certified Public Accountants of Kenya, May 2002.
• Non-audit fees paid to auditors - a study of recent company disclosures (PDF) 
• ACCA, 2002.

2001 or earlier

• Accounting in developing economies - Questions about users, uses and appropriate reporting practices (PDF) 
• Christopher Nobes, 1998.
• Asset Measurement Bases in UK and IASC Standards (PDF) 
• Christopher Nobes, 2001
  The objective of this report is critically to analyse the measurement bases currently used under UK and IASC requirements, the present position and to trace how and why we arrived at it. There is no intention to propose a detailed solution: that will keep many skilled staff busy for years. However, some indications towards a solution are suggested.
• Shaping IASC for the future - ACCA's response to the IASC Strategy Review (PDF) 
• ACCA, 1999.

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