| 000 | 00860cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS60021 | ||
| 008 | 090401t1999 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u91169 | ||
| 041 | _aeng | ||
| 100 | _aRoberts, J. | ||
| 245 | _aCalled to account | ||
| 260 | _c1999 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9905) 6 February 1999, 58-59(2) |
||
| 520 | _aEvaluates 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`. | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aCOMPANY ACCOUNTS | ||
| 650 | _aFRS 12 | ||
| 650 | _aLIABILITIES | ||
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE | ||
| 700 | _aBrett, M. | ||
| 942 | _n0 | ||
| 948 | _c09/02/1999 | ||
| 999 |
_c57852 _d57852 |
||