search query: @author Brooks, M. J. / total: 8
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| Author: | Brooks, M. J. |
| Title: | ED42- the end of creative accounting? |
| Journal: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 38-39 |
| Index terms: | ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | An outline of the proposals in U.K. Accounting Standards Committee draft ED42 'Accounting for Special Purpose Transactions' and comments on their implications. Special-purpose transactions. Controlled non-subsidiaries. The substance of a transaction. Assets and liabilities, and the 'true and fair' principle. |
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