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Author:Pizzey, A.
Title:Extraordinary item in published accounts : a matter of judgment.
Journal:Management Accounting (London)
1987 : NOV, VOL. 65:10, p. 32-33
Index terms:FINANCIAL REPORTING
Language:eng
Abstract:The author explains the accounting procedure of extraordinary transactions plus the need for previous year adjustments.A practical example is given to illustrate and assess the student's understanding of different types of normal and abnormal transactions under study,eg the expropriation of assets by a foreign government, just to name one sample case.
SCIMA record nr: 56913
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