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.
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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|Item Type:||Journal Article|
|Keywords:||Non-Current Assets, AASB 1010|
|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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