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.

United States, Standards, Methods, Accounting, Accountants, Accounting Standards Board

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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.

Stocks, Corporations, Debt, Corporate finance

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Tangible but tricky

Article Abstract:

Tangible assets of the company have posed accounting issues of interpretation and reporting.

United Kingdom, Legislative Bodies, Finance, Statistical Data Included, Accounting and auditing, Capital assets

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