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1. |
FocusOnGoodwill |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 2-2
Linda English,
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ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00160.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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2. |
GoodwillDiscontent: TheMeshingOfAustralianAndInternationalAccountingPolicy |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 3-16
Malcolm G. Miller,
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摘要:
The time‐bomb of goodwill accounting exploded in 1994 as the Australian Securities Commission sought to enforce compliance with Accounting Standard AASB 1013. The commission was attacked for its prescriptive interpretation of the amortisation requirement in the standard. Further, a campaign was waged to have the Australian Accounting Standards Board re‐examine the wider question of mandatory amortisation, which was alleged to be a nonsensical rule damaging to the international competitiveness of Australian business. However, the campaign clashed with a growing Australian commitment to the internationalisation ofaccounting standards, because the Australian goodwill standard is harmonised to its international counterpart, IAS 22. Those of some major countries are
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00161.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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3. |
A NoteOnTheInverse(Reverse) Sum‐of‐The‐Years‘‐ DigitsMethodAndOtherWaysToAmortiseGoodwill |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 17-21
Philip Brown,
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摘要:
Recently there has been controversy surrounding accounting for goodwill. One question has been whether the inverse (or reverse) sum‐of‐the‐years'‐digits (ISOYD) method is an acceptable basis for goodwill amortisation. This note addresses that q
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00162.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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4. |
CapitalMarketsResearchAndTheGoodwillDebate |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 22-30
Greg Clinch,
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摘要:
This paper provides a review of capital markets research relevant to the goodwill accounting debate. Results indicate that the reported goodwill asset under United States GAAP is associated with share values, but there is no clear evidence of a similar association for goodwill amortisation. Similarly, there is no clear evidence of a competitive disadvantage associated with the requirement to amortise goodwill.
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00163.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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5. |
TheFinancialValueOfCultural, HeritageAndScientificCollections: AnAccountingFiction |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 31-47
G.D. Carnegie,
P.W. Wolnizer,
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摘要:
That museum and like collections have cultural, heritage, scientific and educational values is widely appreciated. However, accounting standard setters in Australia and New Zealand have recently advocated that public arts institutions bring their collections to account as assets for financial reporting purposes. There are no similar requirements in the US, European Union (including the UK) and Canada; nor has the International Accounting Standards Board made such a recommendation. From surveys of current accounting practices, it is apparent that, by and large, arts institutions in the English‐speaking world do not report their collections for financial reporting purposes. This paper demonstrates that it is not technically proper to recognise cultural, heritage and scientific collections as assets for financial reporting purpose
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00164.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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6. |
CrossGuaranteesAndNegativePledges: A PreliminaryAnalysis |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 48-63
Frank L. Clarke,
Graeme Dean,
Erne Houghton,
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摘要:
Deregulation of Australia's commercial trading environment during the 1980s spawned two major financial instruments for company groups: negative pledge and class order deed of cross guarantee. Both instruments were premised on the pari passu or creditor equality principle. If is informative for the future analysis of those financial instruments to consider their background, their commercial features and interconnections. Also, it is crucial to consider the connection between the old NCSC Class Order Deed of Indemnity and the newer AS C Deed of Cross Guarantee. This article provides preliminary evidence on the incidence of the new deed relative to its predecessor. It also considers the costs and benefits of the Deed of Cross Guarantee, including the illusory nature of the quid pro quo protections provided to creditors in return for allowing “closed‐group” companies to gain accounting and auditing relief from statutory reporting require
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00165.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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7. |
ManagementAccountingEducationInAustralianUniversities: A ReviewOfTheCurrentState |
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Australian Accounting Review,
Volume 5,
Issue 9,
1995,
Page 64-72
Sujatha Perera,
Graeme Harrison,
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PDF (871KB)
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摘要:
The teaching of management accounting at tertiary institutions drew criticism in the mid‐to‐late 1980s on the grounds that course content and teaching methods were not keeping pace with changes in manufacturing technologies and the business environment. A study of management accounting programs in 30 Australian universities shows that the criticisms are largely being addressed, with most programs being well up‐to‐date in their coverage of many of the new topics and practices that have emerged in management accounting in recent years. Nonetheless, management accounting educators continue to see a number of constraints on effective teaching in th
ISSN:1035-6908
DOI:10.1111/j.1835-2561.1995.tb00166.x
出版商:Blackwell Publishing Ltd
年代:1995
数据来源: WILEY
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