Important

The purpose of this web site and the materials on it is to support academic study only. The author is not engaged in providing legal advice and expressly disclaims all and any liability and responsibility to any person in respect of anything and of the consequences of anything, done or omitted to be done, by any person in reliance, whether wholly or partially, upon anything on this web site or the materials on it. The materials on this web site are provided “as is” without warranty of any kind, whether express or implied; in particular, it should be noted that these materials comprise an archive and are not intended to reflect current law or practice.

This web site and the materials on it are the copyright of Dr Stephen Copp (and his co-author(s) where appropriate) and/ or have been included by permission of the relevant publisher. Subject to this, the web site and the materials may be used for personal, non-commercial use only by display on a single computer screen and by the retention of one printed copy only. No photograph(s) or image(s) on this web site may be downloaded or reproduced under any circumstances.

Acknowledgements

The assistance of the following publishers/ organisations which have permitted material to be included on this web-site is gratefully acknowledged; links to their web-sites and/ or their journals are set out below. Please note that Dr Stephen Copp is not responsible for the links listed or the content of the web sites.

Publishers/ organisations

Bournemouth University
http://www.bournemouth.ac.uk

CCH, a Wolters Kluwer business
http://www.cch.co.uk

The Chartered Institute of Management Accountants
http://www.cimaglobal.com

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