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Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79556
Description: This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theo ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/99207
Description: By convention, the quality of an audit is understood to relate to the joint probability that its conduct results in the detection and reporting of material financial statement errors. Early research i ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104945
Description: The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and reporting regime for goodwill. The impairment testing led approach to goodwill reporting ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/70402
Description: A substantial number of economically significant jurisdictions have recently adopted IFRS as their mandated suite of accounting and reporting rules. In some cases, the transition to IFRS based reporti ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/176086
Description: By convention, the quality of an audit is understood to relate to the joint probability that its conduct results in the detection and reporting of material financial statement errors. Early research i ... More
Reviewed: Reviewed
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