A cautionary tale
Article Abstract:
An analysis of several guidelines from the Accounting Standards Board is presented, and include FRS 15: Tangible Fixed Assets, FRS 11: Impairment of Tangible Fixed Assets, and IAS 36: Impairment of Assets. Issues relating to impairment are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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When is a debt not a debt?
Article Abstract:
A discussion about the distinction between debt and equity in UK company accounts is presented for accountancy students, with focus obtaining an understanding of capital instruments.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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Tangible but tricky
Article Abstract:
Tangible assets of the company have posed accounting issues of interpretation and reporting.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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