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Accounting for SGARAs: Towards Comparability and Consistency

journal contribution
posted on 2023-05-17, 01:50 authored by Belinda WilliamsBelinda Williams, Trevor WilmshurstTrevor Wilmshurst
The objectives of this study were to examine whether consistency and comparability has been achieved through the introduction of AASB 1037 and the subsequent adoption of AASB 141. We find that consistency in measurement methods has not been achieved through the introduction of a prescribed accounting method under AASB 1037 and is not likely to be achieved through the application of AASB 141. Consistency was found however in the application of measurement methods over time and, in particular, in these SGARA types of native forests and plantation timber. The study contributes to an understanding of the issues faced by Australian firms surrounding the processes leading to the introduction of a new accounting standard.

History

Publication title

Australian Accounting Review

Volume

19

Pagination

117-127

ISSN

1035-6908

Department/School

TSBE

Publisher

CPA Australia

Place of publication

Melbourne, Australia

Rights statement

The definitive published version is available online at: http://www.interscience.wiley.com

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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