Comments on: 'smoothing' information to ensure it is not regarded as forecasts, R& D expenditure, and explanatory narrative to accompany figures in Annual Reports and audits.
Draws attention to the various working groups within the accountancy profession.
Draft list of participants [all drawn from manufacturing industry] to discuss technology implications of corporate governance
Contains thoughts on information disclosure, closeness of auditors to clients and Board responsibility, narrative information rather than figures, enforcement, directors' remuneration and comments on meaning of 'financial aspects of corporate governance'.
Charkham writes to Sir Adrian including a letter to ICAS about possible inclusions in reports: summaries of key people; products or services report; prospects / financial plan for the future; performance.
Memo re-arranges meeting of 25 June 1991 with Sir Dermot de Trafford.
Concentrates on public relations, especially stakeholder relations.
Puts a point of view on the types and amount of information that should be required, remembering that many companies operate internationally.
Comprises notes on terms of reference for the Committee and what the Committee should actually consider.
Comprises letter, agenda, list of corporate governance steering group members and Sir Adrian's handwritten notes for his report.
Also attached is a letter to the Financial Times about wealth creation by businesses and attendant accountancy practices.
Covers the middle ground.
Background to the meeting with the Institutional Shareholders Committee and Mike Sandland.
The note sets outs a what good corporate governance will achieve and how it is to be achieved.
Collum published an article in IASC News on the diversity of accounting standards internationally. 100 Group are very interested in corporate governance and esepcially in definging the role of auditors vs directors.
Mostly concentrates on what ICAEW's Financial Reporting and Auditing Group (FRAG) are doing.
Covering letter to the publication, United Kingdom Board Earnings, and their newsletter Monks Briefing. These are not attached.
Contains papers, voting by institutional Shareholders, Communication of Business Plans & Insider Dealing
Draft recommending the RSA conduct an enquiry into the objectives and values which a public company should serve.
Letter expresses surprise that no Chief Operating Officer or Chairman of a industrial company is a member of the Committee.
Correspondence advising Sir Adrian Cadbury of suitable and unsuitable meeting dates. Handwritten note by Nigel Peace - alternative dates being sought.
Covering letter and Hugh Collum's response to the Accounting Standards Board's publication on Structure of Financial Statements and the Statement of Principles
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
Letter in response to Sir Adrian Cadbury's letter of 2 July. IHD will send transcript of talk to ICAS on non-executive directors.
Includes the CBI response to the ABI discussion paper on the responsibilities of institutional shareholders and minutes of meeting held on 25 June 1991.