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Changes in accounting rules

By: Language: English Series: Journal of Property Finance ; 3(1) Summer 1992, 28-37(10)Publication details: 1992Subject(s): Summary: 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)

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)