The big debate

Article Abstract:

Issues concerning the implementation of international standards in accountancy are discussed. Rules on the measurement and recognition of financial instruments and on hedge accounting are explained.

Laws, regulations and rules, International Accounting Standards Board, Financial instruments

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Are companies thinking smart?

Article Abstract:

Analysis of top-listed Australian firms shows many accounting departments have a limited grasp of the knowledge required to calculate and work to intangible accounting standards.

Australia, Intangible property, Intangible assets

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AAs 27: an issue of implementation

Article Abstract:

Suggestions are presented for solving the implementation problems associated with Australian Accounting Standard 27 Financial Reporting by Local Government.

Public sector

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