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| Author: | Hyndman, N. Kirk, R. |
| Title: | The latest accounting standards. |
| Journal: | Management Accounting (London)
1989 : DEC, VOL. 67:11, p. 20-22 |
| Index terms: | ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | Review of revisions to accounting standards, with an outline and comment on 4 recent accounting standards. Accounting for leases and hire purchase transactions related to finance leases. Accounting for goodwill. Options and strategy. Accounting for acquisitions and mergers. Merger accounting and combination results. Meeting the four conditions of merger accounting. Accounting for pension costs. Defined contribution schemes. Rule of spreading the costs forward and choices. |
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