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• (author = "Venter, Elmar R.")
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Accounting for arrangements - Part 2

Author(s) : Venter, Elmar R. , Tomes, Tania
Description : SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. SIC 27 (AC 427) poses the question whether all transactions that have been...
Repository : University of Pretoria Research Repository (UPSpace) , View repository documents
Language(s) : English
Subject(s) : International Accounting Standards Committee Statements , IAS 17 , International accounting standards , Leasebacks , Financial statements , Financing leases , Operating leases , Accounting
Publisher(s) : South African Institute of Chartered Accountants
Contributor(s) :
Source(s) :
Publication Date(s) : 2008-05-19