ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00001.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

This paper presents a case for reversing the order of priority given to general‐purpose financial reporting objectives so that accountability becomes the objective of primary focus and decision‐making becomes the objective of secondary focus. It proposes a wider concept of accountability aimed at serving a broad community‐based constituency. The disappointed expectations of report recipients and observers, the potential interests of parties beyond the investors, and criticisms of the decision‐making objective are discussed as a precursor to advocating the reshaping and repositioning of account

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00002.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Everyone admires consistency in the beliefs and actions of others. It is a token of reliability, long upheld as an ideal by accountants. At the same time, many tolerate and excuse inconsistency — especially on their own part — generally in the face of “unusual” circumstances. That liberty is abused, however, if the occasional becomes habitual, endorsed as a matter of principle or enshrined in the dicta of the influential. Then, the confused and contradictory override the deliverance of common sense and reason. The upshot is chaos in thought and practice and gross interference with the orderly conduct of financial

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00003.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Accounting standards and government pronouncements specify particular definitions of public‐sector assets for general‐purpose financial disclosure, or for particular applications. It would be unfortunate if this situation of mandated definitions stifled further exploration and discussion of the nature, definition and identification of public‐sector assets. As the trend to commercialisation generates further hybrid forms of public‐sector reporting entities, a more “multicultural” approach to asset definition and recognition may be necessary to service users' decision needs and public‐sector objectives. This paper explores implications for the practical definition of public

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00004.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

This paper comments on the lack of communication between Australian accounting academics and policymakers about research into accounting policy choice. Five perceived inhibitors of the dissemination of research results are discussed: (i) weighting of positive and normative considerations; (ii) the dominant research school lacks explanatory breadth; (iii) a perception that published research papers focus on statistical methods rather than theory development and testing; (iv) an unwillingness to entertain other research viewpoints; and (v) a breakdown in the lines of communication. Methods of increasing the interaction between Australian academics and professionals are suggested.

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00005.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Discussion Paper No. 22 Accounting for Income Tax (DP 22), issued by the Australian Accounting Research Foundation, represents significant change through its advocacy of a “balance sheet” rather than the currently prescribed “income statement” approach for the recognition of deferred tax assets and liabilities. This paper clarifies the differences between the two methods and illustrates their effects on financial statements. It evaluates DP 22's arguments in favour of the balance‐sheet approach and provides some guidance on the “usefulness” of deferred tax numbers. The paper concludes that the logical inconsistencies in DP 22, coupled with the available evidence on income‐tax allocation, suggest that we should be cautious in making changes to current reporti

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00006.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

The asset valuation guidelines of the Steering Committee on National Performance Monitoring (1984) impose on GTEs a truncated and poorly represented form of CCA, with no apparent appreciation of the reasons on which this framework was previously rejected in the private sector. The only tacit recognition of these earlier events is in the guidelines' avoidance of the term “CCA” in favour of the more seductive “deprival value”. By averting rather than building on the CCA debate, the guidelines lack integrity as well as co

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00007.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Accounting standards dealing with contingent losses often emphasise quantification and accrual of the losses under certain conditions. Where litigation loss contingencies are involved, this emphasis is at the expense of providing guidelines for the reporting of the uncertainties surrounding these events. This paper examines the uncertainty surrounding litigation loss contingencies and the need for more articulate guidelines for their reporting.

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1996.tb00008.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY