Pre-incorporation contracts revisited

Jooste, Richard; Koornhof, Carolina, 1959-

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Pre-incorporation contracts revisited

Jooste, Richard; Koornhof, Carolina, 1959-

URI: http://hdl.handle.net/2263/65213

Date: 1991

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.

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