Accounting Standards

  • P. Stevens
  • B. Kriefman
Chapter
Part of the Macmillan Work Out Series book series (MCWO)

Abstract

Prior to 1981 the Companies Acts were generally deficient in the regulation of accounting principles, and even with what has now become the 1985 Companies Act there are still many different bases which can be used legally in the preparation of accounts. The bases of stock valuation and calculation of the depreciation charge are two examples.

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Copyright information

© P. Stevens and B. Kriefman 1995

Authors and Affiliations

  • P. Stevens
  • B. Kriefman

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