Contingent liability

July 1994
Accountancy;Jul94, Vol. 114 Issue 1211, p94
Trade Publication
Reports that bus and coach company Badgerline has restated its figures for 1993 following the results of a public inquiry into a planning application involving the Bath depot in England. Pre-tax profit; Loss before tax.


Related Articles

  • Contingent liability.  // Accountancy;Jul1994, Vol. 114 Issue 1211, p94 

    Reports that bus and coach company Badgerline has restated its figures for 1993 following the results of a public inquiry into a planning application involving the Bath depot in England. Pre-tax profit; Loss before tax.

  • SEC REGULATIONS G, S-B, AND S-K: REPORTING NON-GAAP FINANCIAL MEASURES. Bloom, Robert; Schirm, David // CPA Journal;Dec2003, Vol. 73 Issue 12, p10 

    Provides information on the U.S. Securities and Exchange Commission regulations for non-Generally Accepted Accounting Principles (GAAP) measures in financial reporting. Measure for company's financial performance; Changes in accounting methods of financial statements; Exclusions in non-GAAP...

  • ACCOUNTING POLICIES IN THE CONTEXT OF THE EUROPEAN AND INTERNATIONAL REGULATIONS. CERNUȘCA, L. // Agricultural Management / Lucrari Stiintifice Seria I, Managemen;Jul2011, Vol. 13 Issue 3, p25 

    Since 2009, the accounting policies harmonized with the European Directives have been applied in Romania. The article presents the cases when there is the need to choose between accounting treatments and what happens in each case.

  • Game Accountants Play - The Sinful World. Ranga, Abhishek // International Journal of Economic Research;Jul-Dec2014, Vol. 11 Issue 3, p525 

    The case highlights the influence of accounting choice on a firm's reported financial position and financial performance. A firm may influence its reported financial performance and position with its accounting choice. The case discusses common ways adopted by firms to inflate earnings; later it...

  • Data Visualization: An Alternative and Complementary Learning Strategy to Teaching Ratio Analysis. DeBoskey, David; Doran, Martha // International Research Journal of Applied Finance;Jun2012, Vol. 3 Issue 6, p799 

    Financial statement analysis depends on a large degree to using a comparison strategy such as ratio analysis. Ratio analysis is a fundamental topic taught in most introductory financial accounting classes (at both the undergraduate and graduate level). We offer an alternative approach for...

  • Creating a Profit and Loss Account (P&L).  // Bloomsbury Business Library - Actionlists & Checklists;2007, p90 

    The article focuses on the Profit and Loss Account (P&L) of companies. This financial statement measures a company's sales revenues and expenses over a period and provides a calculation of profits or losses during that time. Companies typically issue P&L reports monthly. The reports follow a...

  • A Replication: Does Audit Involvement Affect the Quality of Interim Report Numbers? Alford, Mark R.; Edmonds, Thomas P. // Journal of Accounting, Auditing & Finance;Spring81, Vol. 4 Issue 3, p255 

    The article examines whether audit involvement affects the quality of interim report numbers. A study was conducted to contrast the interim data of two groups of companies over a three-year period. Results showed that audit involvement did not have a substantial impact on the interim data. The...

  • The social scientific turn in UK financial accounting research: a philosophical and sociological analysis. Rutherford, Brian A. // Accounting & Business Research (Wolters Kluwer UK);2010, Vol. 40 Issue 2, p149 

    The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy's abandonment of classical methods was justified neither by the fruitfulness of post-classical programmes nor by their incontestable...

  • Hardy Heating Ltd.  // Accountancy;Jan1969, Vol. 80 Issue 905, p32 

    This article presents a case study illustrating the application of the principles of management accounting in a fictional company known as Hardy Heating Ltd. It is reproduced from a program booklet of BBC Publications. John Marsh made the point that the annual profit and loss account had...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics