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| Tekijä: | Outram, R. |
| Otsikko: | Going for the juggler |
| Lehti: | Management Today
1996 : JUN, 6, p. 36-39 |
| Asiasana: | MANAGEMENT ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | Those wishing to juggle their financial results used to have plenty of scope to bend the rules -- and they certainly used it. Has the latest set of accounting standards caught up with them at last? "There were only three things wrong with company accounts in the 1980s", Sir David Tweedie, who is now head of the Accounting Standard Board (ASB), the body which draws up financial reporting standards, is fond of saying, "the profit and loss account, the balance sheet and the statement of sources and applications of funds." |
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