(4) Even today there are no regulations guiding the preparation of trust and executorship
accounts in Britain.
Reporting--Some Historical Notes," Accounting Review, Vol.
Brown died shortly after Morgan's Maugham came out in 1980, and the literary executorship
passed to the Royal Literary Fund, a British organization that provides assistance to authors in financial distress.
Under Leonard's executorship
, Muirpace was 'riddled with fraud', he said.
Michael Millgate has recently seen editors in just such a 'quasi-executorial capacity', arguing that they may 'be said to have self-appointed themselves to positions of supplementary literary executorship
, and to have assumed in so doing some portion of the moral burdens more directly shouldered by those specifically named to such positions under the terms of the author's will'.(58) Just as executors of actual legal testaments may in various ways, and for various motives, depart from the exact implementation of a testator's wishes (as, most dramatically, in the destruction or preservation of biographical material), so editors may not, for example, choose for their copy-text the latest revised text, preferred (and in this sense 'bequeathed') by an author:
The professional examinations tested candidates in book-keeping and accounts; auditing; the adjustment of partnership and executorship
accounts; the rights and duties of liquidators, trustees, and receivers; the principles of the law of bankruptcy; the principles of the law relating to joint stock companies; the principles of mercantile law; and the principles of the law of arbitration and awards [ICAEW, 1882, p.
The first known example of DEB applied to estate accounts are those of the Francis Willughby Executorship
, 1672-1682 [Lee, 1981].
Rebecca said STEP was a worldwide professional body for lawyers, accountants and tax advisers specialising in trusts and estates, executorships
, administration and related taxes.