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Reaction to the mandatory write-down provisions of AASB 1010 : accounting for the revaluation of non-current assets

Cotter, Julie , Martin, Tracy, & Stokes, Donald (1995) Reaction to the mandatory write-down provisions of AASB 1010 : accounting for the revaluation of non-current assets. Australian Accounting Review, 5(10), pp. 64-70.

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Abstract

Commentators in the financial press claimed that the amendments to AASB 1010, Accounting for the Revaluation of Non-Current Assets, issued in September 1991, would have “disastrous” implications for the accounts of companies. This paper is concerned with whether the amendments did indeed affect asset write-down activities. An analysis of write-down practices of 75 Australian companies before and after the amendments were operative suggests that the commentators' judgment could have been hasty.

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ID Code: 43771
Item Type: Journal Article
Keywords: Non-Current Assets, AASB 1010
DOI: 10.1111/j.1835-2561.1995.tb00383.x
ISSN: 1035-6908
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Wiley-Blackwell Publishing Asia
Deposited On: 03 Aug 2011 08:50
Last Modified: 03 Aug 2011 08:51

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