Application of the fair-value concept: Evidence from Australian legal decisions

Australian Accounting Review

Volumn 14, Issue 32, 2004, Pages 63-72

  Betts, Jennifer ^a   Wines, Graeme ^a  

^a DEAKIN UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84865822747     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2004.tb00284.x     Document Type: Article

References (21)

1. American Accounting Association, 1966, A Statement of Basic Accounting Theory, AAA, Evanston.
2. Auditing and Assurance Standards Board, 2002, Auditing and Assurance Standard AUS 526 Auditing Fair Value Measurements and Disclosures.
3. Australian Accounting Standards Board, 1999, Australian Accounting Standard AASB 1015 Acquisition of Assets.
4. Australian Accounting Standards Board, 2001, Australian Accounting Standard AASB 1041 Revaluation of Non-Current Assets.
5. Barth, M. E., and W. R. Landsman., 1995, “Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting”, Accounting Horizons 9, 4: 97-107.
6. Beaver, W. H., 1981, Financial Reporting: An Accounting Revolution, Prentice-Hall, Englewood Cliffs.
7. Bradbury, M. E., 2000, “Issues in the Drive to Measure Liabilities at Fair Value”, Australian Accounting Review 10, 2: 19-25.
8. Bromwich, M., and A. G. Hopwood., 1992, “The Intertwining of Accounting and the Law”, in M.Bromwich and A. G.Hopwood (eds), Accounting and the Law, Prentice Hall, Hemel Hempstead, 1-14.
9. Chalmers, K. G., and J. M. Godfrey., 2000, “Practice Versus Prescription in the Disclosure and Recognition of Derivatives”, Australian Accounting Review 10, 2: 40-50.
10. Errington, M., 1990, “Valuation of Companies in Property Applications under the Family Law Act 1975: Recent Cases”, Australian Bar Review 6: 81-92.
11. Financial Reporting Council, 2002, “Adoption of International Accounting Standards by 2005", Bulletin 2002/4, 3 July, Canberra.
12. Gole, V. L., 1980, Valuation of Businesses, Shares and Property, Butterworths, Sydney.
13. Horton, J., and R. Macve., 2000, “Fair Value for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting”, Australian Accounting Review 10, 2: 26-39.
14. International Accounting Standards Board, 1998, IAS 16 Property, Plant and Equipment.
15. International Accounting Standards Board, 1998, IAS 22 Business Combinations.
16. International Accounting Standards Board, 1997, IAS 38 Intangible Assets.
17. International Accounting Standards Board, 2000, IAS 39 Financial Instruments: Recognition and Measurement.
18. International Accounting Standards Board, 2000, IAS 40 Investment Property.
19. International Accounting Standards Board, 2001, IAS 41 Agriculture, IASB.
20. Miller, M. C., and J. A. Loftus., 2000, “Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?", Australian Accounting Review 10, 2: 4-18.
21. O’Ryan, S. R., 1989, “Valuation of Property in the Family Law Context”, Australian Journal of Family Law 3: 251-71.