Pre-incorporation contracts revisited
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Date
Authors
Jooste, Richard
Koornhof, Carolina, 1959-
Journal Title
Journal ISSN
Volume Title
Publisher
Routledge
Abstract
Some confusion still exists with Accountants as to the correct accounting
treatment for pre-incorporation contracts. An attempt is made in this article
to present a framework of the legal positions and accounting treatments of all
practical situations encountered with pre-incorporation contracts.
Description
Keywords
Pre-incorporation contracts, Capital and revenue profits, Retrospectivity of contracts
Sustainable Development Goals
Citation
R Jooste & C Koornhof (1991) Pre-incorporation Contracts Revisited, De Ratione, 5:1, 3-10, DOI: 10.1080/10108270.1991.11435021.