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

Cotter, Julie, Martin, Tracy and 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: 64-70. doi:10.1111/j.1835-2561.1995.tb00383.x


Author Cotter, Julie
Martin, Tracy
Stokes, Donald
Title Reaction to the mandatory write-down provisions of AASB 1010: Accounting for the revaluation of non-current assets
Journal name Australian Accounting Review   Check publisher's open access policy
ISSN 1835-2561
1035-6908
Publication date 1995-11
Year available 1995
Sub-type Article (original research)
DOI 10.1111/j.1835-2561.1995.tb00383.x
Open Access Status Not Open Access
Volume 5
Issue 10
Start page 64
End page 70
Total pages 7
Place of publication Richmond, Australia
Publisher Wiley-Blackwell Publishing Asia
Language eng
Formatted 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.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Wed, 10 Feb 2016, 15:58:12 EST by Karen Morgan on behalf of UQ Business School