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Chapter 15 The legal versus the commercial view of accounting

Chapter 15 The legal versus the commercial view of accounting. www.xisu.edu.cn. Contents. 1. Off balance sheet finance. 2. Substance over legal form. 3. The IASB Framework. 4. Common forms of off balance sheet. 5. Revenue recognition. Accounting standards. IAS 11 IAS 17 IAS 18 IAS 24

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Sheet finance - PowerPoint PPT Presentation

Chapter 15 The legal versus the commercial view of accounting