Pre-incorporation contracts revisited

dc.contributor.author	Jooste, Richard
dc.contributor.author	Koornhof, Carolina, 1959-
dc.date.accessioned	2018-06-22T07:12:08Z
dc.date.available	2018-06-22T07:12:08Z
dc.date.issued	1991
dc.description.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.	en_ZA
dc.description.department	Accounting	en_ZA
dc.description.librarian	am2018	en_ZA
dc.description.uri	http://www.tandfonline.com/loi/rsar19	en_ZA
dc.identifier.citation	R Jooste & C Koornhof (1991) Pre-incorporation Contracts Revisited, De Ratione, 5:1, 3-10, DOI: 10.1080/10108270.1991.11435021.	en_ZA
dc.identifier.issn	1010-8270 (print)
dc.identifier.issn	2376-3965 (online)
dc.identifier.other	10.1080/10108270.1991.11435021
dc.identifier.uri	http://hdl.handle.net/2263/65213
dc.language.iso	en	en_ZA
dc.publisher	Routledge	en_ZA
dc.rights	© 1991 Taylor & Francis Group. This is an electronic version of an article published in De Ratione, vol. 5, no. 1, pp. 3-10, 1991, doi : 10.1080/10108270.1991.11435021. De Ratione is available online at : http://www.tandfonline.com/loi/rsar19.	en_ZA
dc.subject	Pre-incorporation contracts	en_ZA
dc.subject	Capital and revenue profits	en_ZA
dc.subject	Retrospectivity of contracts	en_ZA
dc.title	Pre-incorporation contracts revisited	en_ZA
dc.type	Postprint Article	en_ZA

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