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Accounting for SGARAs - has comparability and consistency been achieved?


Williams, BR, Accounting for SGARAs - has comparability and consistency been achieved?, Proceedings of the Asian Academic Accounting Association Conference 2006, 17-19 September , Sydney, Australia EJ ISBN 1741381843 (2006) [Refereed Conference Paper]

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Copyright 2006 Asian Academic Accounting Association [FourA].

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The accounting standard, AASB 1037 'Accounting for self-generating and regenerating assets' (SGARAs) was introduced into the Australian financial reporting arena for the financial year ending 30 June 2001. Prior to the introduction of this standard, there was no regulatory guidance provided by the standard setters. This led to a wide diversity of accounting practices which had raised issues of comparability and consistency in financial reporting. This studies objective was to examine whether consistency and comparability has been achieved through the introduction of AASB 1037 and the subsequent adoption of AASB 141.

Item Details

Item Type:Refereed Conference Paper
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Financial accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in philosophy and religious studies
UTAS Author:Williams, BR (Dr Belinda Williams)
ID Code:43209
Year Published:2006
Deposited By:Accounting and Corporate Governance
Deposited On:2006-08-01
Last Modified:2012-03-20
Downloads:1 View Download Statistics

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