Book contents
- Frontmatter
- Contents
- Acknowledgements
- Glossary of terms
- Part I The accounting environment
- Part II Some specifics
- 8 Individual entity accounts and consolidated accounts
- 9 Mergers and acquisitions
- 10 Interaction of accounting with tax
- 11 Assets
- 12 Liabilities
- 13 Leases
- 14 Pensions
- 15 Financial instruments, including capital instruments
- 16 Realised and distributable profits
- 17 Disclosures in published accounts
- 18 Use of financial information in contracts and agreements
- Appendices
- Index
12 - Liabilities
from Part II - Some specifics
Published online by Cambridge University Press: 28 July 2009
- Frontmatter
- Contents
- Acknowledgements
- Glossary of terms
- Part I The accounting environment
- Part II Some specifics
- 8 Individual entity accounts and consolidated accounts
- 9 Mergers and acquisitions
- 10 Interaction of accounting with tax
- 11 Assets
- 12 Liabilities
- 13 Leases
- 14 Pensions
- 15 Financial instruments, including capital instruments
- 16 Realised and distributable profits
- 17 Disclosures in published accounts
- 18 Use of financial information in contracts and agreements
- Appendices
- Index
Summary
- Type
- Chapter
- Information
- Accounting Principles for Lawyers , pp. 122 - 127Publisher: Cambridge University PressPrint publication year: 2006