MONETARY ITEMS AND THE GEARING ADJUSTMENT: WHERE ARE WE?
作者:
Richard C. Gates,
Peter E. M. Standish,
期刊:
Accounting&Finance
(WILEY Available online 1980)
卷期:
Volume 20,
issue 1
页码: 21-41
ISSN:0810-5391
年代: 1980
DOI:10.1111/j.1467-629X.1980.tb00011.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:As part of its attempt to make an operational Current Cost Accounting standard, the Australian Accounting Research Foundation has issued two exposure drafts dealing with the treatment of monetary items. This article evaluates these drafts with special reference being made to overseas developments. Crucial conceptual and operational flaws are found to be inherent in the Foundation's recommendations.
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