dc.contributor.author |
Gedye, Michael |
en |
dc.date.accessioned |
2012-03-23T03:21:27Z |
en |
dc.date.issued |
2009 |
en |
dc.identifier.citation |
New Zealand Business Law Quarterly 15(3):170-177 2009 |
en |
dc.identifier.issn |
1173-311X |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/15174 |
en |
dc.description.abstract |
n this article, the author analyses the definition of “account receivable” for the purposes of the Personal Property Securities Act and the preferential creditor regimes. It is a narrow point but one of some importance. The definition impacts upon the scope of both the Personal Property Securities regime (because most transfers of accounts receivable are deemed to be security interests under s 17(1)(b) of the Personal Property Securities Act) and the preferential creditor regimes (because preferential creditors are payable only from accounts receivable and inventory). The author argues for a broad definition and concludes that the decision in CIR v Northshore Taverns Ltd (in liq) was wrong to apply a narrow definition based on the traditional concept of book debts. The status of sums recovered by a liquidator under ss 297 and 298 of the Companies Act is also examined briefly. |
en |
dc.publisher |
Thomson Brookers |
en |
dc.relation.ispartofseries |
New Zealand Business Law Quarterly |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.title |
What is an "Account Receivable"? |
en |
dc.type |
Journal Article |
en |
pubs.issue |
3 |
en |
pubs.begin-page |
170 |
en |
pubs.volume |
15 |
en |
dc.rights.holder |
Copyright: Thomson Brookers |
en |
pubs.author-url |
http://brookersonline.co.nz.ezproxy.auckland.ac.nz/databases/modus/jrnl/nzblq/JRNL-15-NZBLQ-3-170?tid=6974622&si=1878974479 |
en |
pubs.end-page |
177 |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
99100 |
en |
pubs.record-created-at-source-date |
2010-09-01 |
en |