search query: @author Gray, R. / total: 42
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| Author: | Gray, R. |
| Title: | Update Abbreviated accounts for large plcs |
| Journal: | Management Accounting (London)
1987 : DEC, VOL. 65:11, p.48 |
| Index terms: | COMPANY REPORTS TAXATION STOCK OPTIONS |
| Language: | eng |
| Abstract: | Review of proposal by U.K. Department of Trade and Industry to amend the 1985 Companies Act to permit companies to supply abbreviated versions of their annual report and accounts. Employment Bill issued by Department of Employment. Amendment to Finance Act related to employee share option schemes, to extend entitlement to income tax relief. Income tax exemption for entertaining an employee, and benefits received from an employer. |
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