haku: @author Ghosh, J. / yhteensä: 2
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| Tekijä: | Ghosh, J. |
| Otsikko: | Difficulties with debt |
| Lehti: | Accountancy
1994 : AUG, VOL. 113:1212, p. 76-77 |
| Asiasana: | ACCOUNTING ACCOUNTING DEBT |
| Kieli: | eng |
| Tiivistelmä: | Accounting for debt instruments under FRS 4 is more complex than you'd think! A feature in the June issue of accountancy considered some of the problems encountered in accounting for shares under FRS 4, Capital Instrument. This article examines some of the issues that may arise when accounting for debt instruments. At the moment there appears to be no consensus on the correct approach, the author of this article claims. |
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