Changes in Accounting Rules

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.

Citation

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