317 index abbreviated accounts 177 absent messaging 192 Acas 168 accountancy bodies 269 accountants 10, 24, 26, 176­77, 229­30, 239, 258, 262­63, 281, 302, 306 accounting 5, 24, 176, 199, 220, 226, 229, 231 concepts 220 e-commerce 181 packages 281 principle 221 software 284 standards 264 Accounting Standards Board 231 accounts 11, 21, 24, 49, 78, 111, 116, 143, 149­50, 177­78, 221­22, 230­32, 249­50, 264, 276­78, 284­85 Annual Abstracts 77 Apple 5, 98, 101­02, 195, 256 Ashridge 267 Asian Business Association 310 Asset Based Finance Association 254 assets 8, 21, 24, 64, 226­28, 230­33, 246, 250­51, 253, 256, 259, 270, 279, 284, 308 current 226­29, 232, 283 illiquid 246, 249 liquid 246, 249 long-term 251 Association of British Credit Unions Limited 253 Association of British Insurers 247 Association of Chartered Certified Accountants 281 Association of Investment and Financial