Forecasts, Contingencies and Post Balance Sheet Events

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Nine in International Financial Reporting, 1984, pp 407-449 from Palgrave Macmillan

Abstract: Abstract The aim of this chapter is to discuss the extent to which entities are required to disclose forecasts, contingencies and post balance sheet events.

Keywords: Unite State; Balance Sheet; International Account Standard; Contingent Loss; Balance Sheet Date (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_11

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DOI: 10.1007/978-1-349-07442-6_11

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