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Revisiting the Concepts: Time to Challenge the Asset-Liability View

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  • Steinar Sars Kvifte

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  • Steinar Sars Kvifte, 2008. "Revisiting the Concepts: Time to Challenge the Asset-Liability View," Australian Accounting Review, CPA Australia, vol. 18(1), pages 81-92, March.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:1:p:81-92
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0008.x
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    References listed on IDEAS

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    1. 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.
    2. Walter P. Schuetze, 2001. "What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 1-25, February.
    3. 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.
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    1. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2011. "The value relevance of financial reporting in Norway 1965-2004," Scandinavian Journal of Management, Elsevier, vol. 27(1), pages 113-128, March.

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