摘要:

AbstractA consideration of the pertinent legal and commercial features of unincorporated joint ventures reveals some accounting and disclosure issues that are not adequately dealt with by existing accounting standards or disclosure rules. In addition, a review of current practice reveals major deficiencies in reporting the financial results of investments in joint ventures. Some deficiencies, especially the disclosure of contingent liabilities, may be in breach of the requirements of the Companies Act, 1961. Our conclusion on accounting methods is that the equity method is to be preferred to the more popular proportionate consolidation method.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00010.x

出版商:Blackwell Publishing Ltd    

年代:1980

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.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00011.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Abstract:In April 1978 a mail questionnaire was administered to 1230 Australian and 215 New Zealand public companies to solicit annual report resource commitment and distribution patterns. Summarized responses indicate that Australian annual reports for year ended 1977 cost A$2.98 per copy on average to produce and mail, while New Zealand reports for the same period cost NZ$2.50. More than half of these costs is attributable to the printing component. Australian companies employed 99 manhours on average in the preparation and distribution of their reports, while New Zealand companies employed 130 manhours. Eighty percent of all reports distributed by Australian companies were sent to shareholders, while 70 percent of all reports distributed by New Zealand companies were sent to this group.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00012.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Abstract:Measurement errors introduce uncertainty into the inventory determination process. Such errors arise from human and/or instrument deficiencies. When inventories are valuable, this inventory determination uncertainty provides an opportunity for theft to be disguised as measurement error. This vulnerability is of current concern in the nuclear materials industry. This paper, which is essentially exploratory in nature, compares and contrasts classical hypothesis testing and game theory as approaches to theft detection in the presence of measurement error.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00013.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Abstract:The topic of capital reconstructions is covered in most texts on company accounting and included in most company accounting courses of study at tertiary institutions. Unfortunately, though, there exists little material on the extent of the application of the available reconstruction options, and the usefulness of these options to companies and shareholders.This paper outlines the extent and type of the capital reconstruction schemes proposed by Australian listed companies between 1975 and 1977. Some research regarding the effectiveness of two of the options is then outlined. Finally, a call is made for research to be undertaken into the other available options to determine whether their implementation is really warranted.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00014.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00015.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Abstract:This paper reports the results of a survey of student attitudes towards a first year accounting program at the tertiary level. The program incorporates innovatory features including syllabi defined in terms of behavioural objectives, content broken into modules, a range of learning resources for each module and flexible assessment at the student's option. Analysis of responses from two groups of students is presented, those studying in the program and those who had completed the program the previous year. Strong support for the program is apparent from the response analysis. Conclusions indicate that students generally view the program as providing a sound foundation for later accounting studies. In addition, many students consider the program's features would be beneficial in other subject areas.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00016.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Abstract:This note examines the importance of the accounting information systems course in the undergraduate accounting curriculum. Most accounting departments offer this course on an elective basis. However, the course should be required by all undergraduate accounting majors. By scheduling the course late in the formal academic program, the material will serve as a consolidating and integrating device. Accounting students will learn specific techniques enabling them to fully comprehend the interrelationships among all accounting courses completed.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00017.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

摘要:

Book reviewed in this article:Scott Henderson and Graham Peirson,Issues in Financial AccountingPatrick R. A. Kirkman,Accounting Under Inflationary ConditionsStephen A. Zeff,Forging Accounting Principles in New ZealandDonald H. Taylor and G. William Glezen,Auditing Integrated Concepts and ProceduresEmile Woolf,Auditing TodayMichael Harding and Harry J. Cooper,Readings and Case Studies in Auditing

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00018.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1980.tb00020.x

出版商:Blackwell Publishing Ltd    

年代:1980

数据来源: WILEY