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Changes in Accounting Rules

Journal of Property Finance

ISSN: 0958-868X

Article publication date: 1 June 1992

Abstract

Analyses recent and proposed changes to accountancy practice. Includes: treatment of off‐balance sheet loans, joint ventures, options, securitization, convertible bonds, stepped coupon bonds, non‐equity capital, preference shares, restructuring costs, goodwill and reporting statements. Concludes that the changes should lead to clearer and more informative accounts.

Keywords

Citation

Ryland, D.S. (1992), "Changes in Accounting Rules", Journal of Property Finance, Vol. 3 No. 1. https://doi.org/10.1108/09588689210033666

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited