Management update: accounting and finance
Article Abstract:
The problem of repeating organizational performance accurately in the face of changing prices is discussed. Topics discussed include: merger accounting, accounting for inflation, disclosing expenditures on research and development, and methods of measuring performance. The economic liberalization of China has led the Chinese to devote a great deal of attention to the problem of reflecting changes in costs of funds, costs of products, and business performance.
Publication Name: Journal of General Management
Subject: Business, general
ISSN: 0306-3070
Year: 1988
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Accounting and finance
Article Abstract:
Various aspects of 'off-balance sheet financing' such as borrowing through a related company and securitized receivables are examined and their effects on the accuracy and legality of financial statements are discussed. Other topics include international differences in financial reporting, the emphasis on economic substance, summary annual reports, cash flow and interest rates and currency swaps.
Publication Name: Journal of General Management
Subject: Business, general
ISSN: 0306-3070
Year: 1988
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Accounting and finance
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