The revised Unit 6, Recording and Evaluating Costs and Revenues includes in element 6.3 concepts, including project appraisal using payback and discounted cash flow methods.
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Tax column
The story is a long way from over where IR35 and settlements legislation are concerned, but in what direction are the rules going now?
Dick Russill, founder of the centre-led action network concept, argues that any return to centralisation is likely to undermine the future of strategic procurement
Despite the success of e-auctions in the US, questions remain about the future benefits of e-procurement, reports David Arminas in Chicago
Evaluating Current and Proposed Activities
Interest in procurement outsourcing is growing, but companies are taking a cautious approach and significant barriers to success remain. Geraint John reports
US purchasers are being urged to safeguard their organisations against terrorism, disease scares and bankrupt suppliers. Robin Parker reports
Legal column
Accounting Technician’s regular tax columnist considers the recent inheritance tax decision in IRC v Eversden and its implications for planning for the family home and other assets
Doing everything yourself is counterproductive
Both coaching and mentoring are subjects of some interest in business – including at the AAT. Gill Lane, a professional mentor and coach, explains the benefits.