A new lease of strife
Article Abstract:
Accounting for leases in UK accounts is discussed, with focus on the impractical nature of the accounting methods proposed by the UK Accounting Standards Board in ending the distinction between operating and finance leases.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
Accounting and auditing, Practice, Accounting Standards Board, Leases
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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Total value creation
Article Abstract:
Issues concerning financial reporting and the creation of value are discussed. It is argued that current reporting practices fail to take into account issues that affect the value of 'new economy' companies.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Reports, Accounting, Value (Economics)
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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