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The Role of Present Value-based Measurement in General Purpose Financial Reporting

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  • GEORGE HAMPTON

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  • George Hampton, 1999. "The Role of Present Value-based Measurement in General Purpose Financial Reporting," Australian Accounting Review, CPA Australia, vol. 9(17), pages 22-32, March.
    • Handle: RePEc:bla:ausact:v:9:y:1999:i:17:p:22-32
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1999.tb00096.x
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    References listed on IDEAS

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    1. D.J. Johnstone & M.J.R. Gaffikin, 1996. "Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs," Australian Accounting Review, CPA Australia, vol. 6(11), pages 50-65, March.
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    Cited by:

    1. Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
    2. George Hampton & Kay Plummer, 2000. "A Conceptual Basis for a Recoverable Amount Test," Australian Accounting Review, CPA Australia, vol. 10(20), pages 56-64, March.
    3. Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.

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