Debating the methodologies of accounting for financial and non-financial contracts
This article adds value to the accounting debate on the different methodologies of accounting for financial and non-financial contracts in the current and proposed new accounting pronouncements of the IASB. The paper demonstrates that significant differences exist between the recognition and measure...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2007-10-01
|
| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/364 |