haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 144 / 306
| Tekijä: | Simnet, D. R. |
| Otsikko: | Accounting for turnover and turnover taxes. |
| Lehti: | Management Accounting (London)
1989 : DEC, VOL. 67:11, p. 30-31, 33-34 |
| Asiasana: | FINANCIAL ACCOUNTING TURNOVER |
| Kieli: | eng |
| Tiivistelmä: | Review of how although ethical guidelines forbid the preparation of misleading statements, minimal disclosure can result in a misleading impression of retained earnings, based on an example illustrating the impact of intragroup, intergroup and related party transactions. Defining the mark-up of revenue. Sales turnover. Presentation of current assets and liabilities. Statements of retained earnings, cashflow and related entities. Division into 3 more categories. Statement advantages. |
SCIMA