search query: @indexterm Balance sheets / total: 133
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| Author: | Tweedie, D. Kellas, J. |
| Title: | Off-balance sheet financing. |
| Journal: | Accountancy
1987 : APR, VOL. 99:1124, p. 91-95 |
| Index terms: | BALANCE SHEETS ACCOUNTING PRINCIPLES UNITED KINGDOM |
| Language: | eng |
| Abstract: | A review of legal uncertainty in the UK concerning financial statements, the bottom line and gearing ratio, off-balance sheeting financing, release exposure, window-dressing, the repurchase of stock, the Argyll Foods case, the emergence of similar views in Australia and New Zealand and the suggestion that the new law should be changed. The authors warn of the danger of a major accounting disaster. |
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