Liabilities and how to account for them
Andrew Lennard
(Andrew Lennard is Director of Operations at the Accounting Standards Board in London.)
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Abstract
This is an extract from an exploratory essay on liabilities and how to account for them written by Andrew Lennard, Director of Operations at the Accounting Standards Board in London. It deals with the objective of financial statements and users’ needs in that context and then provides some overall conclusions.
Keywords
Citation
Lennard, A. (2003), "Liabilities and how to account for them", Balance Sheet, Vol. 11 No. 1, pp. 21-26. https://doi.org/10.1108/09657960310698173
Publisher
:MCB UP Ltd
Copyright © 2003, Authors