The downside of harmonisation haste: The equity accounting experience

Australian Accounting Review

Volumn 7, Issue 14, 1997, Pages 2-15

  Miller, Malcolm C ^a   Leo, Ken ^b  

^a UNIVERSITY OF NEW SOUTH WALES   (Australia)

^b CURTIN UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0346532635     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1997.tb00030.x     Document Type: Article

References (13)

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3. Curran, B.T., 1996, A Comparative Study of Australian & International Accounting Standards - Challenges for Harmonisation, Coopers & Lybrand, Sydney.
4. Epstein, B.J., and A.A. Mirza., 1997, IAS 97: Interpretation and Application of International Accounting Standards 1997, John Wiley & Sons, New York.
5. Financial Accounting Standards Board, 1997, “Consolidations and related matters”, Status Report No. 284, 14 January, pp. 6-7.
6. Gordon, I., and R.D. Morris., 1996, “The equity accounting saga in Australia: Cyclical standard setting”, Abacus, September, pp. 153-77.
7. Keet, P., 1997, “Accounting for investments in associates by the equity method”, CPA Communique, July.
8. Neuhausen, B.S., 1982, “Consolidation and the equity method - time for an overhaul”, Journal of Accountancy, February, pp. 54-66.
9. Ordelheide, D., and D. Pfaff., 1994, Germany, Routledge, London.
10. Schmidt, L., 1996, “International standards become a hot issue”, Business Review Weekly, 11 March, pp. 80-1.
11. Vallely, M., D. Stokes., and P. Liesch., 1997, “Equity accounting - empirical evidence and lessons from the past”, Australian Accounting Review, October, pp. 16-26.
12. Whittred, G., I. Zimmer., and S. Taylor., 1996, Financial Accounting: Incentive Effects and Economic Consequences, Harcourt Brace, Sydney.
13. Wood, C., 1996, “Standards levy gets harmonious response”, Business Review Weekly, 26 August, p. 92.