The doctrine of substance over form
By: B.A. Rutherford.
Contributors: Chartered Association of Certified Accountants.
Series: Certified research report -- 11; Certified research report (Chartered Association of Certified Accountants -- 11.
Publisher: Certified Accountant Publications
Published: 1988
Place of publication: London
Language: eng
Number of pages: 42
Subjects: Off balance sheet financing.; Accounting -- Standards.; Financial statements.
Notes: At head of title: The Chartered Association of Certified Accountants.

Includes bibliography.