haku: @author Rouse, P. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Rouse, P. |
| Otsikko: | The recognition of executory contracts |
| Lehti: | Accounting and Business Research
1994 : WINTER, VOL. 25:97, p. 15-22 |
| Asiasana: | CONTRACTS ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the nature of executory contracts using as examples forward exchange contracts, asset purchase commitments and leases. FECs are paid particular attention as they have not previously been the focus of discussions concerning executory contracts. The arguments in the literature for recognition of wholly executory contracts can be summarized as follows: recognition provides more relevant information for decision making and is therefore useful. |
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