Measurement: A Way Forward
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Abstract
Suggested Citation
DOI: 10.1111/j.1467-6281.2003.00138.x
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References listed on IDEAS
- R. J. Chambers, 1998. "Wanted: Foundations of Accounting Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 36-47, March.
- Drake, Df & Dopuch, N, 1965. "On The Case For Dichotomizing Income," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 192-205.
- Robert P. Gray, 2003. "Research Note: Revisiting Fair Value Accounting––Measuring Commercial Banks’ Liabilities," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 250-261, June.
Citations
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Cited by:
- Graeme W. Dean & Frank L. Clarke, 2003. "An Evolving Conceptual Framework?," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 279-297, October.
- Stewart Jones & Peter W. Wolnizer, 2003. "Harmonization and the Conceptual Framework: An International Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 375-387, October.
- Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
- Brian Booth, 2003. "The Conceptual Framework as a Coherent System for the Development of Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 310-324, October.
- Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
- Janice A. Loftus, 2003. "The CF and Accounting Standards: The Persistence of Discrepancies," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 298-309, October.
- Stewart Jones & Sheikh F. Rahman & Peter W. Wolnizer, 2004. "Accounting Reform in Australia: Contrasting Cases of Agenda Building," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 379-404, October.
- Graeme Dean, 2010. "Background and Case for Exit Price Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 84-96, March.
- R. G. Walker & G. R. Oliver, 2005. "Accounting for expenditure on software development for internal use," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 66-91, February.
- El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.
- Raar, Jean, 2008. "A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 785-804.
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