In Brief

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The Independent Online
Almost 10,000 businesses failed in the third quarter of 1996, according to business information analysts Dun and Bradstreet. Shadow small business minister, Barbra Roche, said she would be discussing the issue with Angela Knight, the economic secretary to the Treasury.

Companies may have to report the cost of long-term incentive plans for directors over the period the plans operate rather than when they mature, according to proposals by the Urgent Issues Task Force of the Accounting Standards Board.