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Volume 11, Issue 1
1 March 2003
Balance Sheet Cover Image for Volume 11, Issue 1
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Madhurima Deb
Madhurima Deb
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Research Article| March 01 2003

Liabilities and how to account for them

Publisher: Emerald Publishing
Online ISSN: 1758-4086
Print ISSN: 0965-7967
© Authors
2003
Balance Sheet (2003) 11 (1): 21–26.
https://doi.org/10.1108/09657960310698173

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: Financial reporting, Balance Sheets, Assets, Liabilities
© Authors
2003
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