Caulcutt, Sir John, (1876–29 April 1943), Chairman, Barclays Bank (Dominion, Colonial, and Overseas) since 1937; Director of Barclays Bank, Ltd; Director of Barclays Bank (France), Ltd; Director of Barclays Bank (Canada); Director of Phœnix Assurance Company, Ltd; Director of The Eastern Bank, Ltd; Director of Agricultural Mortgage Company of Palestine Ltd; Chairman of Export Guarantees Advisory Council of the Board of Trade; Chairman of Executive Committee of Export Credits Guarantee Department; Member of Board of Trade Central Committee of Export Groups; Member of Palestine Currency Board; a Vice-President of Institute of Bankers, President, 1935–37; a Vice-President of Council of Royal Empire Society; Hon. Treasurer Anglo-Egyptian Chamber of Commerce; Chairman Governing Body British Postgraduate Medical School; Chairman Board of Management, Watford and District Peace Memorial Hospital; Finance Chairman, St Dunstan’s; Grand Cordon of the Order of the Nile

1974 ◽  
Vol 14 (163) ◽  
pp. 550-552

Dr. Eric Martin, President of the International Committee of the Red Cross, was in Bulgaria from 6 to 12 September 1974, as the guest of the Bulgarian Red Cross. He was accompanied by the ICRC delegate-general for Europe and North America, Mr. Melchior Borsinger.Dr. Martin was greeted on his arrival on 6 September by Dr. Kiril Ignatov, President of the Bulgarian Red Cross, Mr. George Gospodinov, First Vice-President, Dr. Mincho Nikov, Vice-President, Professor Nikolov, a member of the Central Committee Executive Committee, and by Dr. Kancho Doskov, and Mr. Pouchkarov, Head and Deputy Head of the External Relations Department. He was later received in audience by Mr. Stanko Todorov, Premier of the Council of Ministers. The following day, after having been received in audience by Mr. Peter Mladenov, Minister for Foreign Affairs, Dr. Martin went to the headquarters of the Bulgarian Red Cross Central Committee.


separate double-entry system. Separation of cost accounting from financial accounting was believed to be essential. The reasons that were given then for this separation seem still valid today in view of the maintenance of the same practice in the 1982 Accounting Plan. The most important justifications were the following: 1. It facilitated the establishment and further modification of the cost accounting system; 2. In cases where there were modifications in production or in the company structure, the cost accounts could be adapted without modifying the plan for financial ac­ counting, thus preserving the inter-firm comparability of the financial information, as well as its comparability over time; 3. Charges included in product prices could differ from ex­ penditures registered in financial accounting; 4. The use of contra-accounts allowed complete freedom in cost accounting; the transformation of data for the compu­ tation of product prices and the determination of results of operations could thus be done freely without altering the original accounts [CNOF, 1947, pp. 32-34, 99]. The CNOF Plan was very well designed; however, to preserve the recent tradition introduced by the 1942 Plan, only some of its features were retained in the 1947 Plan. The influence of the CNOF Plan and of the 1942 Plan on the 1947 Plan will be consid­ ered after introducing the latter. THE 1947 ACCOUNTING PLAN As the first official plan drafted after the Liberation, the 1947 Plan constituted the real beginning of accounting normalization in France. It was initially designed for industrial and commercial undertakings, but with the intention of adapting the plan to all sectors of the economy. The ultimate goal of the Committee for the Normalization of Accounting was to create a system that would allow the summation of the accounts of all economic units, thereby facilitating the preparation of national accounts. The Committee was headed by its vice-president, Turpin, who was secretary of the Central Committee for Prices. The secretary of the Committee was Pujol, a state economic expert and former secretary of the adaptation committee for the 1942 Plan. Among the sub-committees that were formed to work on specific topics, the three most important ones were the sub-committee on prin­ ciples, definitions and rules, headed by Fourastie and Lauzel; the

2014 ◽  
pp. 344-344

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