File(s) under permanent embargo
Accounting for SGARAs - has comparability and consistency been achieved?
The accounting standard, AASB 1037 'Accounting for self-generating and regenerating assets' (SGARAs) was introduced into the Australian financial reporting arena for the financial year ending 30 June 2001. Prior to the introduction of this standard, there was no regulatory guidance provided by the standard setters. This led to a wide diversity of accounting practices which had raised issues of comparability and consistency in financial reporting. This studies objective was to examine whether consistency and comparability has been achieved through the introduction of AASB 1037 and the subsequent adoption of AASB 141.
History
Publication title
Proceedings of the Asian Academic Accounting Association Conference 2006Pagination
EJISBN
1741381843Department/School
TSBEPublisher
Macquarie UniversityPlace of publication
AustraliaEvent title
Asian Academic Accounting Association ConferenceEvent Venue
Sydney, AustraliaDate of Event (Start Date)
2006-09-17Date of Event (End Date)
2006-09-19Rights statement
Copyright © 2006 Asian Academic Accounting Association [FourA].Repository Status
- Restricted