The big debate

Article Abstract:

Issues concerning the implementation of international standards in accountancy are discussed. Rules on the measurement and recognition of financial instruments and on hedge accounting are explained.

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Are companies thinking smart?

Article Abstract:

Analysis of top-listed Australian firms shows many accounting departments have a limited grasp of the knowledge required to calculate and work to intangible accounting standards.

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AAs 27: an issue of implementation

Article Abstract:

Suggestions are presented for solving the implementation problems associated with Australian Accounting Standard 27 Financial Reporting by Local Government.

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