Changes in accounting rules
Ryland, D.S.
Changes in accounting rules - 1992 - Journal of Property Finance 3(1) Summer 1992, 28-37(10) .
This paper provides an analysis of recent and proposed changes to accountancy practice including treatment of off balance sheet loans, joint ventures, options, securitisation, convertible bonds, stepped coupon bonds, non-equity capital, preference shares, restructuring costs, goodwill and reporting statements. (Journal abstract)
ACCOUNTING STANDARDS BOARD
ACCOUNTING STANDARDS COMMITTEE
ACCOUNTING STANDARDS
COMPANIES ACT 1989
CONVERTIBLE BONDS
JOINT VENTURES
NON-EQUITY CAPITAL
OFF BALANCE SHEETS
PREFERENCE SHARES
REPORTING STATEMENTS
STEPPED COUPON BONDS
Changes in accounting rules - 1992 - Journal of Property Finance 3(1) Summer 1992, 28-37(10) .
This paper provides an analysis of recent and proposed changes to accountancy practice including treatment of off balance sheet loans, joint ventures, options, securitisation, convertible bonds, stepped coupon bonds, non-equity capital, preference shares, restructuring costs, goodwill and reporting statements. (Journal abstract)
ACCOUNTING STANDARDS BOARD
ACCOUNTING STANDARDS COMMITTEE
ACCOUNTING STANDARDS
COMPANIES ACT 1989
CONVERTIBLE BONDS
JOINT VENTURES
NON-EQUITY CAPITAL
OFF BALANCE SHEETS
PREFERENCE SHARES
REPORTING STATEMENTS
STEPPED COUPON BONDS