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MONETARY ITEMS AND THE GEARING ADJUSTMENT: WHERE ARE WE?

MONETARY ITEMS AND THE GEARING ADJUSTMENT: WHERE ARE WE? Abstract: As part of its attempt to make an operational Current Cost Accounting standard, the Australian Accounting Research Foundation has issued two exposure drafts dealing with the treatment of monetary items. This article evaluates these drafts with special reference being made to overseas developments. Crucial conceptual and operational flaws are found to be inherent in the Foundation's recommendations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

MONETARY ITEMS AND THE GEARING ADJUSTMENT: WHERE ARE WE?

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References (14)

Publisher
Wiley
Copyright
© 1980 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1980.tb00011.x
Publisher site
See Article on Publisher Site

Abstract

Abstract: As part of its attempt to make an operational Current Cost Accounting standard, the Australian Accounting Research Foundation has issued two exposure drafts dealing with the treatment of monetary items. This article evaluates these drafts with special reference being made to overseas developments. Crucial conceptual and operational flaws are found to be inherent in the Foundation's recommendations.

Journal

Accounting & Finance – Wiley

Published: May 1, 1980

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