TITLE

Recent changes in accounting standards are having an impact on distributable profits

AUTHOR(S)
Cearns, Kathryn
PUB. DATE
August 2005
SOURCE
Lawyer;8/1/2005, Vol. 19 Issue 30, p13
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Focuses on the impact on the changes made by the International Financial Reporting Standards (IFRS) on accounting standards to distributable profits in Great Britain. Terms and provisions of the changes made; Claim of the Accounting Standards Board (ASB) that the adverse effects of converging standards with IFRS may not take effect immediately; Complication over the differences in the British and international standards; Decision of the European Commission to consider capital maintenance rules in the Second Company Law Directive.
ACCESSION #
17858620

 

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