...David S. Ryland 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...

...C.E. Beer Looks at some essential issues of a joint venture – whether it is of a trading or investment nature and the capital gains implications. Discusses the main joint venture vehicles, including the joint company, corporate partnership, funded developments and others. Examines the involvement...

... has been able to institute development at a reasonable pace whilst Laganside may require the status of Enterprise Zone designation. Development agencies Enterprise zones Ireland Joint ventures Property development Regional development Urban regeneration © MCB UP Limited 1991 ...

...David Albert; John Watson Overviews partnership structure and taxation. Explains Joint Venture Company (JVC) structure, taxation and accounting. Compares Partnership with JVC. Explores the possibility of other structures. Concludes that before structuring a joint venture, consideration should...

...David Tillet Explains four devices used to keep borrowings off the balance sheet under the old Companies Act. Explains how the 1989 Act prevents these. Comments on how some companies have responded. Explores a new accounting treatment of joint ventures in the 1989 Act. © MCB UP Limited 1990...