search query: @author Shohet, J. / total: 6
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Author: | Shohet, J. |
Title: | Questions on contingent liabilities, commitments and deferred credits |
Journal: | Journal of Accountancy
1988 : AUG, VOL. 166:2, p. 88, 90 |
Index terms: | FINANCIAL REPORTING ACCOUNTING DISCLOSURE |
Language: | eng |
Abstract: | Questions and answers concerning the disclosure of contingent liabilities and commitments. Disclosure of agreement between a corporation and its shareholders. Accounting for a timber cutting agreement. Obligation under bankruptcy compromise agreement. Recognition of losses on purchase commitments. Letters of credit. Covenants imposed by loan agreements. Balance sheet presentation of unearned revenue. |
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