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Liabilities and how to account for them

Liabilities and how to account for them This is an extract from an exploratory essay on liabilities and how to account for them written by Andrew Lennard, Director of Operations at the Accounting Standards Board in London. It deals with the objective of financial statements and users needs in that context and then provides some overall conclusions. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

Liabilities and how to account for them

Balance Sheet , Volume 11 (1): 6 – Mar 1, 2003

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0965-7967
DOI
10.1108/09657960310698173
Publisher site
See Article on Publisher Site

Abstract

This is an extract from an exploratory essay on liabilities and how to account for them written by Andrew Lennard, Director of Operations at the Accounting Standards Board in London. It deals with the objective of financial statements and users needs in that context and then provides some overall conclusions.

Journal

Balance SheetEmerald Publishing

Published: Mar 1, 2003

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