Market Value Accounting in the Financial Services Sector
The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
HOGAN, WARREN P. [verfasserIn] |
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| Format: |
E-Artikel |
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| Erschienen: |
Oxford, UK: Blackwell Publishing Ltd ; 1995 |
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| Schlagwörter: |
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| Umfang: |
Online-Ressource |
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| Reproduktion: |
2005 ; Blackwell Publishing Journal Backfiles 1879-2005 |
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| Übergeordnetes Werk: |
In: Abacus - Oxford : Wiley-Blackwell, 1965, 31(1995), 1, Seite 0 |
| Übergeordnetes Werk: |
volume:31 ; year:1995 ; number:1 ; pages:0 |
| Links: |
|---|
| DOI / URN: |
10.1111/j.1467-6281.1995.tb00353.x |
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| Katalog-ID: |
NLEJ239350588 |
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| 520 | |a The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. | ||
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10.1111/j.1467-6281.1995.tb00353.x doi (DE-627)NLEJ239350588 DE-627 ger DE-627 rakwb HOGAN, WARREN P. verfasserin aut Market Value Accounting in the Financial Services Sector Oxford, UK Blackwell Publishing Ltd 1995 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards In Abacus Oxford : Wiley-Blackwell, 1965 31(1995), 1, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:31 year:1995 number:1 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1995.tb00353.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 31 1995 1 0 |
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10.1111/j.1467-6281.1995.tb00353.x doi (DE-627)NLEJ239350588 DE-627 ger DE-627 rakwb HOGAN, WARREN P. verfasserin aut Market Value Accounting in the Financial Services Sector Oxford, UK Blackwell Publishing Ltd 1995 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards In Abacus Oxford : Wiley-Blackwell, 1965 31(1995), 1, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:31 year:1995 number:1 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1995.tb00353.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 31 1995 1 0 |
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10.1111/j.1467-6281.1995.tb00353.x doi (DE-627)NLEJ239350588 DE-627 ger DE-627 rakwb HOGAN, WARREN P. verfasserin aut Market Value Accounting in the Financial Services Sector Oxford, UK Blackwell Publishing Ltd 1995 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards In Abacus Oxford : Wiley-Blackwell, 1965 31(1995), 1, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:31 year:1995 number:1 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1995.tb00353.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 31 1995 1 0 |
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10.1111/j.1467-6281.1995.tb00353.x doi (DE-627)NLEJ239350588 DE-627 ger DE-627 rakwb HOGAN, WARREN P. verfasserin aut Market Value Accounting in the Financial Services Sector Oxford, UK Blackwell Publishing Ltd 1995 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards In Abacus Oxford : Wiley-Blackwell, 1965 31(1995), 1, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:31 year:1995 number:1 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1995.tb00353.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 31 1995 1 0 |
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The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. |
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The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. |
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The past decade witnessed a deregulatory programme in Australia's financial sector. Market valuation of assets and liabilities has been required as a complement to historical costs in some cases, in others market values substitute for them. Interest in issues arising with market values has been heightened by the exposure draft on financial investments issued by the Australian Accounting Research Foundation in 1993. This article argues that the market valuation proposals offered in Exposure Draft 59 have not been argued effectively and explained sufficiently to secure their implementation. |
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