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| Author: | Dugan, M.T. Hughes, D.W. |
| Title: | Why not disclose for supply commitments? |
| Journal: | Management Accounting (New York)
1991 : JULY, VOL. LXXIII:1, p. 34-36 |
| Index terms: | ACCOUNTING PRINCIPLES SUPPLY CONTRACTS |
| Language: | eng |
| Abstract: | Review of need to fulfil adequate disclosure in supply commitments and accounting treatment. Profitability dependent on ability to execute supply agreements. Proposed disclosure for supply commitments. Accounting standards and disclosure guidelines. Specific requirements for disclosure. Increasing responsibility of accounting firms to external users. A Table outlines the supply commitment disclosure. |
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