Contingencies

Mike Davies, Ron Paterson and Allister Wilson
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Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 22 in UK Gaap, 1992, pp 1183-1202 from Palgrave Macmillan

Abstract: Abstract A contingency is defined in SSAP 18 as ‘a condition which exists at the balance sheet date, where the outcome will be confirmed only on the occurrence or nonoccurrence of one or more uncertain future events. A contingent gain or loss is a gain or loss dependent on a contingency.’1

Keywords: Fair Trading; Group Company; Disclosure Requirement; Punitive Damage; Performance Bond (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12998-0_22

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DOI: 10.1007/978-1-349-12998-0_22

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