Toby York Change your cover photoUpload Change your cover photoUpload Change your cover photo Toby York Toby York is a chartered accountant and senior lecturer in accounting and finance at Middlesex University. He is the founder of Accounting Cafe. This user account status is Approved About About Posts Posts Comments Comments Peter Clark, in his excellent Accounting Miscellany blog, points out that it is inaccurate to describe equity as a residual.… On The nature of equity Hi Ruth — Welcome to the course. I see that you are enrolled on the BTEC course. On the course… On Hi, I am a new member so I… Hi Gilly — welcome to the course. The next live lesson is at 4pm on 22 February (we're taking a… On Hi, I have just signed up for this… These are good questions — no need to apologise. I will go through this in the session. If the sale… On Hi Toby/Colin Enjoying the course and looking forward… I'm so glad you're enjoying the course. This is a very good question. If I understand the scenario correctly, the… On Hi Toby/Colin Enjoying the course and looking forward… Dear Siddieon Thank you for joining Accounting Cafe. Recordings of our sessions are available to registered learners in the course… On Good morning I am currently teaching in the… Hi Solmaz — the links will be available at the top of the course pages early in the new year.… On Hello, I trust this message finds you well…. Hi Barbara — I believe Colin answered your question during the seminar but if you have any other questions, please… On I am a home tutor ( with a… Test reply! On Test message Another couple of thoughts that make accounting for goodwill even uglier: (1) If there are "unidentified flying assets" then presumably… On Goodwill explained in three words