haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Brooks, M. J. |
| Otsikko: | ED42- the end of creative accounting? |
| Lehti: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 38-39 |
| Asiasana: | ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | 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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