Pre-incorporation contracts revisited

Title: Pre-incorporation contracts revisited
Description: 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.; http://www.tandfonline.com/loi/rsar19; am2018; Accounting
Creator: Jooste, Richard; Koornhof, Carolina, 1959-
Subject: Pre-incorporation contracts; Capital and revenue profits; Retrospectivity of contracts
Publisher: Routledge
Date: 2018-06-22T07:12:08Z; 2018-06-22T07:12:08Z; 1991
Type: Postprint Article
Format: application/pdf
Identifier: R Jooste & C Koornhof (1991) Pre-incorporation Contracts Revisited, De Ratione, 5:1, 3-10, DOI: 10.1080/10108270.1991.11435021.; 1010-8270 (print); 2376-3965 (online); 10.1080/10108270.1991.11435021; http://hdl.handle.net/2263/65213
Language: en
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.