A provisional solution
Article Abstract:
The accounting standard FRS 12, Provisions, Contingent Liabilities and Contingent Assets, is discussed with emphasis on understanding it. Problems have arisen over the interpretation of various parts of this standard and it may have to be revised.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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Grasping the nettle
Article Abstract:
Issues concerning the accounting disclosure and treatment of employee share options are discussed. Laws governing how options are treated for accounting purposes in the UK and changes proposed by the Accounting Standards Board are described.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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Financial instruments
Article Abstract:
The suggested accounting treatment of financial instruments proposed by the Joint Working Group, published in December 2000, are discussed, with focus on the use of a fair value approach for valuation.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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