Accounting for the aviation and airline business is a specialist area that requires expertise and an understanding of the industry. On this page you can access a range of articles, books and online resources providing quick links to guidance, surveys, statistics, relevant organisations and news.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
New arrangements for accountants reporting to the Civil Aviation Authority (PDF 156.68kb/55 pages)
ICAEW Technical Release AAF 02/09, published by the Audit and Assurance Faculty in May 2009. The technical release includes model engagement terms for CAA reports, recommended working for reports and an example letter confirming terms of engagement. It replaces the previous Technical Release 2/03 from August 2003.
Airline accounting resources
Industry Accounting Working Group (IAWG)
Division of the International Air Transport Association (IATA) that issues airline accounting guidelines (AAGs) and liaises with standard-setting bodies on issues for the industry. The AAGs and Accounting Flash bulletins issued to date are available for download in PDF format by registering with the site. The AAGs do not have the recognition of SORPs, but they do make recommendations on best accounting practice in key areas for the industry.
Advice for Accountants
A guidance note, published May 2009, giving an overview of the ATOL system and advice for accountants providing confirmations to the Civil Aviation Authority.
List of ATOL forms
Sample forms produced alongside the ATOL Guidance Note 10 for accountants to report on information supplied to them by licence holders
Manufacturing: The future for UK automotive and aerospace industries under IAS (PDF 336kb/28 pages)
Guide published by Deloitte in 2003 looking at the impact of international accounting standards on manufacturing companies in the UK.
Publications
Airline Business
Magazine for the airline industry, which includes articles and surveys on the airline accounting industry.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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