-
2
-
-
0003863622
-
-
Report of the Study Group on the Objectives of Financial Statements
-
American Institute of CPAs, Report of the Study Group on the Objectives of Financial Statements, Objectives of Financial Statements, 1973.
-
(1973)
Objectives of Financial Statements
-
-
-
3
-
-
27844438590
-
-
Statement of Accounting Concepts SAC 1
-
Australian Accounting Research Foundation, Statement of Accounting Concepts SAC 1, Definition of the Reporting Entity, August 1990a.
-
(1990)
Definition of the Reporting Entity
-
-
-
4
-
-
27844496651
-
-
Statement of Accounting Concepts SAC 2
-
Australian Accounting Research Foundation, Statement of Accounting Concepts SAC 2, Objective of General Purpose Financial Reporting, August 1990b.
-
(1990)
Objective of General Purpose Financial Reporting
-
-
-
5
-
-
77953956911
-
Accounting Theory Monograph No. 2
-
Australian Accounting Research Foundation
-
Barton, A. D., Accounting Theory Monograph No. 2, Objectives and Basic Concepts of Accounting, Australian Accounting Research Foundation, 1982.
-
(1982)
Objectives and Basic Concepts of Accounting
-
-
Barton, A.D.1
-
7
-
-
33745012425
-
Blueprint for a Theory of Accounting
-
Chambers, R. J., ‘Blueprint for a Theory of Accounting’, Accounting Research, January 1955.
-
(1955)
Accounting Research
-
-
Chambers, R.J.1
-
10
-
-
84984156267
-
Juridicial Perceptions of the Relevance of Accounting Data in Wage Fixation
-
Clarke, F., and R. Craig, ‘Juridicial Perceptions of the Relevance of Accounting Data in Wage Fixation’, British Journal of Industrial Relations, September 1991.
-
(1991)
British Journal of Industrial Relations
-
-
Clarke, F.1
Craig, R.2
-
11
-
-
0008501807
-
Misplaced Trust in Reliance on Published Accounting Data for Wage Negotiation: An International Perspective
-
25
-
Clarke, F., R. Craig and J. Armenic, ‘Misplaced Trust in Reliance on Published Accounting Data for Wage Negotiation: An International Perspective’, The International Journal of Accounting, No. 25, 1990.
-
(1990)
The International Journal of Accounting
-
-
Clarke, F.1
Craig, R.2
Armenic, J.3
-
12
-
-
34548617003
-
Law and Accounting: The Separate Legal Entity Principle and Consolidation Accounting
-
Clarke, F., and G. Dean, ‘Law and Accounting: The Separate Legal Entity Principle and Consolidation Accounting’, Australian Business Law Review, August 1993.
-
(1993)
Australian Business Law Review
-
-
Clarke, F.1
Dean, G.2
-
13
-
-
11844300852
-
-
Cambridge, 2nd ed
-
Clarke, F., G. Dean and K. Oliver, Corporate Collapse, Cambridge, 2nd ed., 2003.
-
(2003)
Corporate Collapse
-
-
Clarke, F.1
Dean, G.2
Oliver, K.3
-
15
-
-
0000018016
-
The General Impossibility of Normative Accounting Standards
-
Demski, J., ‘The General Impossibility of Normative Accounting Standards’, The Accounting Review, October 1973.
-
(1973)
The Accounting Review
-
-
Demski, J.1
-
16
-
-
85040408682
-
FASB's Statements on Objectives and Elements of Financial Accounting: A Review
-
Dopuch, N., and S. Sunder, ‘FASB's Statements on Objectives and Elements of Financial Accounting: A Review’, The Accounting Review, January 1986.
-
(1986)
The Accounting Review
-
-
Dopuch, N.1
Sunder, S.2
-
22
-
-
0038404290
-
The Marketing of Accounting Standards
-
Horngren, C. T., ‘The Marketing of Accounting Standards’, Journal of Accountancy, October 1973.
-
(1973)
Journal of Accountancy
-
-
Horngren, C.T.1
-
23
-
-
0004096956
-
Studies in Accounting Research No. 10
-
American Accounting Association
-
Ijiri, Y., Studies in Accounting Research No. 10, Theory of Accounting Measurement, American Accounting Association, 1975.
-
(1975)
Theory of Accounting Measurement
-
-
Ijiri, Y.1
-
25
-
-
24544481583
-
-
University of Pennsylvania Press
-
MacNeal, K., Truth in Accounting, University of Pennsylvania Press, 1939.
-
(1939)
Truth in Accounting
-
-
MacNeal, K.1
-
27
-
-
84965525075
-
-
4th ed., Holt, Rinehart & Winston
-
Mason, P., S. Davidson and J. S. Schlinder, Fundamentals of Accounting, 4th ed., Holt, Rinehart & Winston, 1959.
-
(1959)
Fundamentals of Accounting
-
-
Mason, P.1
Davidson, S.2
Schlinder, J.S.3
-
30
-
-
84914847056
-
-
University of Chicago Press, 2nd ed
-
Rorem, R., Accounting Method, University of Chicago Press, 2nd ed., 1930.
-
(1930)
Accounting Method
-
-
Rorem, R.1
-
31
-
-
42149147435
-
Stewardship
-
J. J. Cramer Jr, G. H. Sorter, (eds), Selected Papers, American Institute of Certified Public Accountants
-
Rosenfield, P., ‘Stewardship’, in J. J. Cramer Jr and G. H. Sorter (eds), Objectives of Financial Statements, Vol. 2, Selected Papers, American Institute of Certified Public Accountants, 1974.
-
(1974)
Objectives of Financial Statements
, vol.2
-
-
Rosenfield, P.1
-
33
-
-
0001959805
-
The FASB's Conceptual Framework: An Evaluation
-
Solomons, D., ‘The FASB's Conceptual Framework: An Evaluation’, Journal of Accountancy, June 1986.
-
(1986)
Journal of Accountancy
-
-
Solomons, D.1
-
37
-
-
0002035668
-
The Role of Information in Public Accountability
-
A. Hopwood, C. Tompkins, (eds), Phillip Allen
-
Stewart, J. D., ‘The Role of Information in Public Accountability’, in A. Hopwood and C. Tompkins (eds), Issues in Public Sector Accounting, Phillip Allen, 1984.
-
(1984)
Issues in Public Sector Accounting
-
-
Stewart, J.D.1
-
38
-
-
85040391098
-
Accounting Theory Monograph No. 5
-
Australian Accounting Research Foundation
-
Sutcliffe, P., Accounting Theory Monograph No. 5, Financial Reporting in the Public Sector, Australian Accounting Research Foundation, 1985.
-
(1985)
Financial Reporting in the Public Sector
-
-
Sutcliffe, P.1
-
39
-
-
85040402940
-
America's Muddled Accounts
-
Thackray, J., ‘America's Muddled Accounts’, Management Today, December 1976.
-
(1976)
Management Today
-
-
Thackray, J.1
-
40
-
-
84981844583
-
An Evaluation of the Information Conveyed by Consolidated Statements
-
Walker, R. G., ‘An Evaluation of the Information Conveyed by Consolidated Statements’, Abacus, December 1976.
-
(1976)
Abacus
-
-
Walker, R.G.1
-
41
-
-
0043041572
-
Are Annual Reports of Government Agencies Really “General Purpose” if They Don’t Include Performance Indicators?
-
Walker, R. G., ‘Are Annual Reports of Government Agencies Really “General Purpose” if They Don’t Include Performance Indicators?’ Australian Accounting Review, March 2002.
-
(2002)
Australian Accounting Review
-
-
Walker, R.G.1
-
42
-
-
84920829172
-
Related Party Transactions: A Case Study of Inter-Organizational Conflict Over the “Development” of Disclosure Rules
-
Walker, R. G., and S. P. Robinson, ‘Related Party Transactions: A Case Study of Inter-Organizational Conflict Over the “Development” of Disclosure Rules’, Abacus, March 1994.
-
(1994)
Abacus
-
-
Walker, R.G.1
Robinson, S.P.2
-
43
-
-
84965533986
-
The Effect of Consolidated Statements on Loan Officers’ Assessments of Ability to Repay
-
Walker, R. G., T. Wilkins and I. Zimmer, ‘The Effect of Consolidated Statements on Loan Officers’ Assessments of Ability to Repay’, Australian Journal of Management, December 1982.
-
(1982)
Australian Journal of Management
-
-
Walker, R.G.1
Wilkins, T.2
Zimmer, I.3
-
44
-
-
84920781622
-
Corporate Financial Statements: A Product of the Market and Political Processes
-
Watts, R., ‘Corporate Financial Statements: A Product of the Market and Political Processes’, Australian Journal of Management, April 1977.
-
(1977)
Australian Journal of Management
-
-
Watts, R.1
|