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.

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Year of publication:	2003
Authors:	Lennard, Andrew
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 11.2003, 1, p. 21-26
Publisher:	MCB UP Ltd
Subject:	Financial reporting \| Balance Sheets \| Assets \| Liabilities

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/09657960310698173 [DOI]
Source:	Other ZBW resources

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