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The Downside of Harmonisation Haste: The Equity Accounting Experience

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  • Malcolm C. Miller
  • Ken Leo

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  • Malcolm C. Miller & Ken Leo, 1997. "The Downside of Harmonisation Haste: The Equity Accounting Experience," Australian Accounting Review, CPA Australia, vol. 7(14), pages 2-15, October.
    • Handle: RePEc:bla:ausact:v:7:y:1997:i:14:p:2-15
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1997.tb00030.x
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    References listed on IDEAS

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    1. Mark Vallely & Donald Stokes & Peter Liesch, 1997. "Equity Accounting: Empirical Evidence and Lessons from the Past," Australian Accounting Review, CPA Australia, vol. 7(14), pages 16-26, October.
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    Cited by:

    1. Michael E. Bradbury, 2018. "Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28," Australian Accounting Review, CPA Australia, vol. 28(1), pages 140-147, March.
    2. Mark Vallely & Donald Stokes & Peter Liesch, 1997. "Equity Accounting: Empirical Evidence and Lessons from the Past," Australian Accounting Review, CPA Australia, vol. 7(14), pages 16-26, October.
    3. Bryan Howieson, 1998. "International Harmonisation: He Who Pays the Piper Calls the Tune," Australian Accounting Review, CPA Australia, vol. 8(15), pages 3-12, May.
    4. 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.

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