Called to account
Roberts, J.
Called to account - 1999 - Estates Gazette (9905) 6 February 1999, 58-59(2) .
Evaluates the potential impact of the accounting standard FRS 12: "provisions, contingent liabilities and contingent assets" which comes into effect in March 1999 and which requires companies to make provisions for `onerous contracts`.
ACCOUNTING STANDARDS
COMPANY ACCOUNTS
FRS 12
LIABILITIES
Called to account - 1999 - Estates Gazette (9905) 6 February 1999, 58-59(2) .
Evaluates the potential impact of the accounting standard FRS 12: "provisions, contingent liabilities and contingent assets" which comes into effect in March 1999 and which requires companies to make provisions for `onerous contracts`.
ACCOUNTING STANDARDS
COMPANY ACCOUNTS
FRS 12
LIABILITIES