The Role of Present Value-based Measurement in General Purpose Financial Reporting
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- D.J. Johnstone & M.J.R. Gaffikin, 1996. "Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs," Australian Accounting Review, CPA Australia, vol. 6(11), pages 50-65, March.
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Cited by:
- Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.
- George Hampton & Kay Plummer, 2000. "A Conceptual Basis for a Recoverable Amount Test," Australian Accounting Review, CPA Australia, vol. 10(20), pages 56-64, March.
- 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.
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