Book contents
- Frontmatter
- Contents
- Acknowledgements
- Which standards and legislation has this book been based on?
- Glossary of terms
- Part I The accounting environment
- Part II Some specifics
- 8 Individual entity and consolidated financial statements
- 9 Presentation of financial statements
- 10 Earnings per share
- 11 Mergers and acquisitions
- 12 Interaction of accounting with tax
- 13 Assets
- 14 Liabilities
- 15 Leases
- 16 Pensions
- 17 Financial instruments
- 18 Share-based payment
- 19 Realised and distributable profits
- 20 Disclosures in published annual reports
- Appendices
- Index
14 - Liabilities
from Part II - Some specifics
Published online by Cambridge University Press: 02 November 2009
- Frontmatter
- Contents
- Acknowledgements
- Which standards and legislation has this book been based on?
- Glossary of terms
- Part I The accounting environment
- Part II Some specifics
- 8 Individual entity and consolidated financial statements
- 9 Presentation of financial statements
- 10 Earnings per share
- 11 Mergers and acquisitions
- 12 Interaction of accounting with tax
- 13 Assets
- 14 Liabilities
- 15 Leases
- 16 Pensions
- 17 Financial instruments
- 18 Share-based payment
- 19 Realised and distributable profits
- 20 Disclosures in published annual reports
- Appendices
- Index
Summary
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- Type
- Chapter
- Information
- Accounting Principles for Non-Executive Directors , pp. 130 - 136Publisher: Cambridge University PressPrint publication year: 2009