Disclosure of financial commitments

被引：0
|
作者：
Walker, R. G. [1 ]
机构：
[1] Univ Sydney, Fac Econ & Business, Sydney, NSW 2006, Australia
来源：
AUSTRALIAN ACCOUNTING REVIEW | 2008年 / 18卷 / 02期
关键词：
D O I：
10.1111/j.1835-2561.2008.0018.x
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
A casualty of the transfer of disclosure rules from regulations to the Corporations Law to Australian Accounting Standards (and the later harmonisation of disclosure requirements with IFRS) has been the loss of a rule that required disclosure of off-balance sheet financial commitments and details of when those commitments would fall due.
引用
收藏
页码：161 / 172
页数：12
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