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IFRS for SMEs: the IASB's due process

by Ram, Ronita; Newberry, Susan.

Series: Australian Accounting Review.Year: 2013Edition: Issue 64 Vol 23 (1) March 2013 p3-17Online Access: Click here to access online Availability: Copies available for loan: Australia [Journal shelves] (1).
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Developing accounting regulations that reflect public viewpoints: the Australian solution to differential reporting

by Potter, Brad; Ravlic, Tom; Wright, Sue.

Series: Australian Accounting Review.Year: 2013Edition: Issue 64 Vol 23 (1) March 2013 p18-28Online Access: Click here to access online Availability: Copies available for loan: Australia [Journal shelves] (1).
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Defining the reporting entity in the not-for-profit public sector: implementation issues associated with the control test

by Howieson, Bryan.

Series: Australian Accounting Review.Edition: Issue 64 Vol 23 (1) March 2013 p29-42Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves] (1).
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Firm value and the quality of sustainability reporting in Australia

by Bachoo, Kaveen; Tan, Rebecca; Wilson, Mark.

Series: Australian Accounting Review.Year: 2013Edition: Issue 64 Vol 23 (1) March 2013 p67-87Online Access: Click here to access online Availability: Copies available for loan: Australia [Journal shelves] (1).
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An assessment of the impact of IFRS adoption on public sector audit fees and audit effort - some evidence of the transition costs on changes in reporting regimes

by Redmayne, Nives Botica; Laswad, Fawzi.

Series: Australian Accounting Review.Year: 2013Edition: Issue 64 Vol 23 (1) March 2013 p88-99Online Access: Click here to access online Availability: Copies available for loan: Australia [Journal shelves] (1).
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Corporate social and environment-related governance disclosure practices in the textile and garment industry: evidence from a developing country

by Kamal, Yousuf; Deegan, Craig.

Series: Australian Accounting Review.Edition: Issue 65 Vol 23 (2) June 2013 p117-134Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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A reconsideration of consolidation accounting requirements and pre-acquisition dividends

by Knapp, Jeffrey.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p190-207Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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Firm size and national profiles of IFRS policy choice

by Nobes, Christopher; Perramon, Jordi.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p208-215Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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Disclosure of goodwill impairment under AASB 136 from 2005-2010

by Gurthrie, James; Pang, Tsz Ting.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p216-231Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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Segment reporting practices in Australia: has IFRS 8 made a difference?

by Kang, Helen; Gray, Sidney J.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p232-243Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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The choice of fiscal year-end in Australia

by Lu, Meiting; Saune, Nibuka; Shan, Yaowen.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p244-251Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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What firms' discretionary narrative disclosures reveal about the adoption of International Financial Reporting Standards

by Stent, Warwick; Bradbury, Michael; Hooks, Jill.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p252-263Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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Private equity fair value measurement: a critical perspective on IFRS 13

by Palea, Vera; Maino, Renato.

Series: Australian Accounting Review.Edition: Issue 66 Vol 23 (3) September 2013 p264-278Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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The development of worldwide sustainability reporting assurance

by Mock, Theodore J; Rao, Sunita S; Srivastava, Rajendra P.

Series: Australian Accounting Review.Edition: Issue 67 Vol 23 (4) December 2013 p280-294Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).
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Better late than never, the timing of goodwill impairment testing in Australia

by Ji, Kaiying.

Series: Australian Accounting Review.Edition: Issue 67 Vol 23 (4) December 2013 p369-379Online Access: Download from Online Journals Availability: Copies available for loan: Australia [Journal shelves / also availab] (1).

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