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Content
March 2006, Volume 16, Issue 38
- 4-12 IES 4 — Ethics Education Revisited
by Steven Dellaportas & Philomena Leung & Barry J. Cooper & Beverley Jackling - 13-29 Ethics Research: an Accounting Educator's Perspective
by K. A. Van Peursem & A. Julian - 30-40 The Ethics Development Model Applied To Declining Ethics in Accounting
by W. Steve Albrecht & Ned C. Hill & Conan C. Albrecht - 41-50 Beyond Ethics: A Community Platform to Secure Moral Integrity
by Jean Raar - 51-58 Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession
by Saeed Askary & Marc Olynyk - 59-65 A Dialectic Analysis of the Whistleblowing Phenomenon
by Andrea Bather & Martin Kelly - 66-74 Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia
by Indra Abeysekera - 75-84 Options Plans — Some Australian Empirical Evidence
by Tyrone M. Carlin & Guy Ford - 85-95 The Financial Milieu of the IASB and AASB
by Alistair M. Brown
November 2005, Volume 15, Issue 37
- 4-14 Performance Measures and Cost Containment in the New Zealand Health Sector: A Case of Iatrogenic Disorder
by Stewart Lawrence - 15-24 Performance, Productivity and Innovation in Health Care Organisations: Comparing England and Scotland
by Sue Llewellyn - 25-33 The Role of Performance Management and Control Systems in Public-Sector Reform: Victorian Health Care Networks
by Jennifer Grafton & Anne Lillis - 34-46 The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion
by Deryl Northcott & Necia France - 47-54 Cost Information in the New Public-Sector Environment: Cost Accounting Change in a State-Owned Hospital
by Carly Webster & Zahirul Hoque - 56-66 Performance Management in the Public Sector: Past Experiences, Current Practices and Future Challenges
by Sven Modell - 67-74 Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations?
by Wendy Green - 75-83 Disclosure of Proxy Voting Information by Australian Managed Investment Schemes
by Larelle Chapple & Ernest Cheung - 84-89 (Net) Fair Value Accounting for Forward Contracts
by Michael Bradbury & Helen Prangnell - 90-96 Enterprise Resource Planning Systems — Implications for Managers and Management
by Ravi Seethamraju
July 2005, Volume 15, Issue 36
- 4-21 Measuring Intangible Capital: A Review of Current Practice
by Laurie Hunter & Elizabeth Webster & Anne Wyatt - 22-29 Using the Balanced Scorecard to Manage Intangible Assets in A Sino-Foreign Joint Venture
by Neale G. O'Connor & Elaine Feng - 30-39 Understanding Intellectual Capital in an Innovative Medium-sized Firm: The Case Of Maxon Telecom
by Jan Mouritsen & Per Nikolaj Bukh & Heine Kaasgaard Bang - 40-50 Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time
by Richard Petty & Suresh Cuganesan - 52-67 Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia
by Brendan O'Connell & Laurie Webb & Henry R. Schwarzbach - 68-78 2005 — It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework
by Philip Brown & Ann Tarca - 79-88 Fair Value Accounting for All Financial Instruments: Perceptions from Managers of Australian Financial Institutions
by Chyiwoan Tan & Phil Hancock & Ross Taplin & Greg Tower - 89-96 Financial Reporting in the Mining Sector: The Case for Landowner Reports in Papua New Guinea
by Kwame Afosa
March 2005, Volume 15, Issue 35
- 3-13 Budget Type and Performance — The Moderating Effect of Uncertainty
by Susan Haka & Ranjani Krishnan - 14-28 Performance Measurement and Management: Some Insights from Practice
by Christopher Mcnamara & Steven Mong - 29-38 The Balanced Scorecard: Slogans, Seduction, and State of Play
by Paul Andon & Jane Baxter & Habib Mahama - 39-51 Performance Measures in Supply Chains
by Kim Langfield-Smith & David Smith - 52-61 A Case Study on Organisational Performance Measurement Systems for Customer Intimacy
by Suresh Cuganesan - 62-70 Accounting for Government Activities in Australia: The State of the Budgets
by Peter Sheehan - 71-78 Definition of the Reporting Entity
by Don Challen & Craig Jeffery - 79-88 Accountants, Ethical Issues and the Corporate Governance Context
by Philomena Leung & Barry J. Cooper - 89-96 A Survey of Sustainability Reporting Practices of Australian Reporting Entities
by Geoff Frost & Stewart Jones & Janice Loftus & Sandra Laan
November 2004, Volume 14, Issue 34
- 3-9 Bringing Ethical Investment to Account
by Geoff Frost & Grant Michelson & Sandra Laan & Nick Wailes - 10-20 The Behaviour of Socially Responsible Investments as Financial Assets
by Paul Gerrans & Ingebjørg Kristoffersen & Marilyn Clark-Murphy - 21-30 Socially Responsible Investing and Climate Change: Contradictions and Challenges
by Sandra Laan & Nina Lansbury - 31-39 Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable
by Carol Adams & Ambika Zutshi - 40-47 Concise Reporting in Australia:Has the Concise Report Replaced the Traditional Financial Report for Adopting Companies?
by Madonna O'Sullivan & Majella Percy - 48-55 Condition-Based Depreciation — The Engineering Perspective
by Stephen Howe - 56-63 The Saga of a Disallowed Accounting Standard
by Bert Groen & Roman Lanis - 64-71 Corporate Reporting on the Internet in Australia: An Exploratory Study
by Sumit K. Lodhia & Amir Allam & Andrew Lymer - 72-76 The Relevance to Firm Valuation of Capitalised Research and Development Expenditures
by Feliana Yie Ke & Tam Pham & Neil Fargher - 77-85 Australian Audit Committees — Do They Meet Best Practice Guidelines?
by Jim Psaros & Michael Seamer - 86-95 Outsourcing Internal Audit Services: An Empirical Study on Queensland Public-Sector Entities
by Nava Subramaniam & Chew Ng & Peter Carey
July 2004, Volume 14, Issue 33
- 4-10 PPPs: Nature, Development And Unanswered Questions
by Jane Broadbent & Richard Laughlin - 11-21 Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants
by Susan Newberry - 22-26 Public or Private: Where Government Should Draw the Line
by R. R. Officer - 27-33 Development of PPPs IN Victoria
by Glenn Maguire & Arseni Malinovitch - 34-41 A Private-Sector Perspective
by Mick Lilley & Catherine Giorgio - 42-50 Melbourne's Public Transport Franchising: Lessons for PPPs
by John Stanley & David A. Hensher - 51-61 Risk, PPPs AND THE Public Sector Comparator
by John Quiggin - 62-77 Risk Weighting and Accounting Choices in Public-Private Partnerships: Case Study of a Failed Prison Contract
by Linda English & R. G. Walker - 78-84 The Challenge for Public Accounts Committees in Evaluating Public-Private Partnerships
by David Watson - 85-90 Establishing the Fair Value of Consideration Given In an Acquisition
by Wayne Lonergan - 91-96 Sarbanes-Oxley and the Future of Accounting
by Phillip Mcclelland & Patricia Stanton
March 2004, Volume 14, Issue 32
- 3-8 The Need for Effective Communication with Market Stakeholders
by Karen Hamilton - 9-16 Corporate Governance Scoring Systems: What Do They Tell Us?
by Pernilla Linden & Zoltan Matolcsy - 17-24 Directors' Duties and Corporate Governance: Have We Gone Too Far?
by Jeff Coulton & Stephen Taylor - 25-32 Board Characteristics of Australian IPOs: An analysis in Light of the ASX Best Practice Recommendations
by Ray Da Silva Rosa & H. Y. Izan & Michelle Lin - 33-40 Do Independent Directors Add Value?
by Zoltan Matolcsy & Donald Stokes & Anna Wright - 41-52 Australia's Implicit Deposit Insurance — Should It Be Reconsidered?
by Robert P. Gray - 53-62 A Study of Australian Trade Credit Management Outsourcing Practices
by Dawne Lamminmaki & Chris Guilding - 63-72 Application of the Fair-Value Concept: Evidence from Australian Legal Decisions
by Jennifer Betts & Graeme Wines - 73-80 Assessments of the Expert Evidence of Accountants
by Russell Craig & Prasuna Reddy - 81-88 Progress on XBRL from an Australian perspective
by Jim Richards & Greg Tower
November 2003, Volume 13, Issue 31
- 2-14 The Rise and Rise of Public Private Partnerships: Challenges for Public Accountability
by David Watson - 15-25 Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability
by Ram Karan - 26-35 The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation
by Michael Martinis & Colin Clark - 36-51 The Challenge of Risk Reporting: Regulatory and Corporate Responses
by Shirley Carlon & Janice A. Loftus & Malcolm C. Miller - 52-60 Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection
by Brian Booth & R. G. Walker - 61-66 True and Fair — An Imaginary View
by Mark Leibler - 67-72 Auditor Selection: What Influences Decisions by Listed Companies?
by Keith A. Houghton & Christine A. Jubb
July 2003, Volume 13, Issue 30
- 3-9 A Review of New Public Financial Management Change in Australia
by J. Guthrie & L. Parker & L. M. English - 10-15 The PSASB: The Accounting Profession in Regulatory Space
by Jenny Kent - 16-21 Public-Interest Arguments in Privatising Government Audit
by Ram Karan - 22-27 Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector
by Mark Christensen - 28-34 `Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector
by Susan Newberry - 35-40 The Department of Defence — Australia's Most Profitable Business?
by Allan Barton - 41-47 Accrual Output-Based Budgeting Systems in Australia — A Great Leap Backwards?
by Tyrone M. Carlin - 48-53 Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles
by Don Challen & Craig Jeffery - 54-59 Public-Private Partnerships: Form Over Substance?
by R. G. Walker - 60-72 Are Superannuation Disclosures in Company Financial Reports Useful?
by Natalie Gallery
March 2003, Volume 13, Issue 29
- 3-7 Pathway to 2005 IASB Standards
by Keith Alfredson - 8-16 IASB Standards for Australia by 2005: Catapult or Trojan Horse?
by Stephen Haswell & Jill Mckinnon - 17-26 The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home?
by Bryan Howieson & Ian Langfield-Smith - 27-37 Globalisation and the Major Accounting Firms
by Hector B. Perera & Asheq R. Rahman & Steven F. Cahan - 38-44 A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors
by Paul Coram & Juliana Ng & David Woodliff - 45-56 Measuring the Marketing Knowledge of Accounting Professionals
by Milica Simic Misic & Graeme Harrison & David Walters - 57-65 Risk-Adjusted Discount Rates and Projects of Unequal Lives
by Christine Brown & Geoff Burrows - 66-72 A Revised Lesson for Accounting Measurement from Transaction Cost Economics
by Greg Shailer & Mark Wilson
November 2002, Volume 12, Issue 28
- 3-13 Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence
by Ganesh Krishnamoorthy & Arnie Wright & Jeffrey Cohen - 14-22 The Effect of Client Fee Dependence on Audit Independence
by Lyn Barkess & Roger Simnett & Paul Urquhart - 23-31 Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches
by Roger Simnett & Ken T. Trotman - 32-40 Organisational Factors and Dimensions of Satisfaction:A Comparative Study of Accountants in Australia and the US
by Yvonne Stedham & Jeanne H. Yamamura & Dennis Taylor & Morton Nelson - 41-49 Public-Sector Accounting:A Common Reporting Framework? A Rejoinder
by Allan D. Barton - 50-57 Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing
by K. A. Houghton & C. Dolley & C. A. Jubb & K. M. Chong - 58-72 Revitalising Group Accounting: Improving Accountability
by Frank Clarke & Graeme Dean & Erne Houghton
July 2002, Volume 12, Issue 27
- 2-2 Auditor Independence: Problems and Solutions
by Gary S. Monroe - 3-11 The Ramsay Report and the Regulation of Auditor Independence in Australia
by Colleen Hayes - 12-23 A Review of the Proposals for Reform of Independence of Australian Company Auditors
by Jane Culvenor & Donald Stokes & Stephen Taylor - 24-30 An Australian Response to Recent Developments in the Market for Audit Services
by Keith A. Houghton & Christine Jubb - 31-38 A Formal Model of Auditor Independence Risk
by J. L. Turner & T. J. Mock & R. P. Srivastava - 39-50 Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools
by Roger L. Burritt & Tobias Hahn & STefan Schaltegger - 51-58 Auditors' Predisposition to Provide Fair Judgments: Australian Evidence of Auditors' Level of Moral Reasoning
by Carolyn A. Windsor - 59-72 Insolvency and Tests of Insolvency: An Analysis of the “Balance Sheet” and”Cashflow” Tests
by Julie E. Margret
March 2002, Volume 12, Issue 26
- 2-2 Executive Stock Options: An Accounting Dilemma
by Stephen L. Taylor - 3-10 Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions
by Jeff Coulton & Stephen Taylor - 11-24 How Might Companies Value ESOs?
by Ross A. Maller & Rosemary Tan & Mark Vyver - 25-35 Option Awards for Australian CEOs: The Who, What and Why
by Jeff Coulton & Stephen Taylor - 36-42 How Do Investors Regard ESOs?
by Philip Brown & Elissa Yew - 43-54 Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?
by R. G. Walker - 55-63 When is Goodwill not Goodwill? The Accounting and Taxation Implications
by Les Nethercott & Dean Hanlon - 64-72 Attitudinal Barriers to Women's Career Progression in Accounting in Australia
by Clive Morley & Sheila Bellamy & Margaret Jackson & Marcia O'Neill
November 2001, Volume 11, Issue 25
- 2-3 Reporting and Auditing Performance in the Public Sector
by June Pallot - 4-16 Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis
by R. G. Walker - 17-26 The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria
by Tyrone Carlin & James Guthrie - 27-34 Frontiers of Non-Financial Performance Reporting in New Zealand
by Ann Neale & June Pallot - 35-43 Should Non-Financial Performance Information be Audited? The Case ofPublic Service Agreements in UK Government
by Mary Bowerman & Christopher Humphrey - 44-55 Defining Ethical Investment and its Demography in Australia
by John Tippet & Philomena Leung - 56-67 Liquidation Distributions to Members in Worlds With and Without Par Values
by Peter B. Jubb - 68-72 A Note on the Public Interest and Ethical Behaviour
by Scott Henderson & Erin Henderson
July 2001, Volume 11, Issue 24
- 2-3 Accounting for Intangibles
by Jayne M. Godfrey - 4-11 Internally Generated Intangible Assets: Framing the Discussion
by Edmund Jenkins & Wayne Upton - 12-21 Accounting for Identifiable Intangibles — An Unfinished Standard-Setting Task
by Keith Alfredson - 22-38 Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework
by Anne Wyatt & Zoltan Matolcsy & Donald Stokes - 39-48 The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category
by Jayne Godfrey & Ping-Sheng Koh - 49-61 Options in Valuing Equity Compensation Benefits
by Ellen K. Stoddart - 62-72 Management Perceptions of Fair-Value Accounting for all Financial Instruments
by Neil Fargher
March 2001, Volume 11, Issue 23
- 2-7 Public-Sector Accounting: A Common Reporting Framework?
by Susan Newberry - 8-14 Residual Income: A Review Essay
by Stephen Keef & Melvin Roush - 15-25 Corporate Reporting and Urgent Issues Group Abstracts: The Impact of UIG 4 ON THE Australian Extractive Industries
by Martine Hardy & Geoffrey R. Frost - 26-33 Internal Reporting of Derivatives: Some Australian Evidence
by Zoltan P. Matolcsy & John D. Petty - 34-44 The Progression from Voluntary to Mandatory Derivative Instrument Disclosures – Look Who's Talking
by Keryn Chalmers - 45-51 AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods
by Carlin Dowling & Professor.Jayne Godfrey - 52-61 Pension Accounting: How Large Australian Companies are ‘Paying Up’ for Superannuation
by Isabel Gordon - 62-72 Calculating the Economic Value of Customers to an Organisation
by Paul Andon & Jane Baxter & Graham Bradley
November 2000, Volume 10, Issue 22
- 2-3 Forum On Enterprise Resource Planning Systems
by Peter Booth - 4-18 The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience
by Peter Booth & Zoltan Matolcsy & Bernhard Wieder - 19-30 Using Reference Models within the Enterprise Resource Planning Lifecycle
by Michael Rosemann - 31-42 Auditing SAP R/3 – Control Risk Assessment
by Peter Best - 43-51 Environmental Costing: A path to Implementation
by Lee D. Parker - 52-61 Characteristics of Organisations Using an Audit for Interim Financial Statements
by Annette Baines & George Tanewski & Grant Gay - 62-72 Back-to-Back Loans: A Fraud in Transition
by Rod Johnson
July 2000, Volume 10, Issue 21
- 2-2 Measurement in the Third Millennium: Perspectives, Problems and Prospects
by Malcolm Miller - 4-18 Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?
by Malcolm C. Miller & Janice A. Loftus - 19-25 Issues in the Drive to Measure Liabilities at Fair Value
by Michael E. Bradbury - 26-39 ‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting
by Joanne Horton & Richard Macve - 40-50 Practice versus Prescription in the Disclosure and Recognition of Derivatives
by Keryn G. Chalmers & Jayne M. Godfrey - 51-57 Lessons for Accounting Measurement from Transaction Cost Economics
by Michael J. Mumford - 58-62 Accounting Measurement and Capital Markets Research
by Greg Clinch - 63-72 Measurement Challenges and Consequences in the Australian Public Sector
by Tyrone M. Carlin
March 2000, Volume 10, Issue 20
- 2-16 Statutory Budgetary and Financial Reporting by Australian Universities
by R. G. Walker - 17-25 What do Australian Annual Reports Say About Future Earnings?
by Henry Choon & Michelle Smith & Stephen Taylor - 26-34 Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance
by Christopher Nobes & Alan Roberts - 35-45 The Development of Specialist Industry Knowledge in Government Auditing
by Roger Simnett & Peter Luckett & Arnold M. Wright - 46-55 Green Strategy Costing: Early Days
by Lee D. Parker - 56-64 A Conceptual Basis for a Recoverable Amount Test
by George Hampton & Kay Plummer - 65-72 Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms
by C. Allen Clabaugh & Gary S. Monroe & Geoffrey N. Soutar
November 1999, Volume 9, Issue 19
- 2-2 Forum on Knowledge Management
by Wai Fong Chua - 3-14 Now And The Future
by Jane Baxter & Wai Fong Chua - 15-26 Intellectual Capital Statements and Knowledge Management: ‘Measuring’, ‘Reporting’, ‘Acting’
by Heine Thorsgaard Larsen & Per Nikolaj D. Bukh & Jan Mouritsen - 27-34 Expertise and Knowledge Management in Public Accounting Professional Services Firms: A North American Perspective
by Michael Gibbins & Arnold M. Wright - 35-36 Vale, Ray Chambers
by Graeme Dean - 37-46 The Implementation of Innovative Management Accounting Systems
by Robert H. Chenhall & Kim Langfield-Smith - 47-60 Measuring the Performance Drivers of a Pilot Implementation of a Purchasing Card System
by Clinton Free & Michael Briers & Wai Fong Chua & Peter Luckett - 61-68 Major Issues Associated With the Reporting of Government Net Worth
by Chew Ng & Bob Shead - 69-72 Is Australia Moving Too Far Ahead of The United States in the Convergence to International Accounting Standards?
by Michael Sharpe
March 1999, Volume 9, Issue 17
- 2-2 Unsubtle Differences
by Linda English - 3-8 The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards
by WARREN McGREGOR - 9-15 Land Under Roads - A Financial Bonanza OR Fool's Gold?
by Allan Barton - 16-21 Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets
by Garry Carnegie & Peter Wolnizer - 22-32 The Role of Present Value-based Measurement in General Purpose Financial Reporting
by George Hampton - 33-41 Public-Sector Outsourcing and Charging in-house Bidders for their use of Capital
by David Johnstone - 42-52 Analytical Procedures: Promise, Problems and Implications for Practice
by Stanley F. Biggs & Theodore J. Mock & Roger Simnett - 53-62 Unit Trust Investment Products: Is the rate of return reported by fund managers to investors reliable and comparable?
by Matthew Pinnuck - 63-72 Financial Covenants in Australian Bank-Loan Contracts: Incidence, Measurement Rules and Monitoring
by Paul Mather
November 1998, Volume 8, Issue 16
- 2-2 Which Standards?
by Linda English - 3-8 An American View on CLERP
by Stephen A. Zeff - 9-17 Standard-setting in Australia: Implications of Recent Radical Reform Proposals
by Peter Collett & Jayne Godfrey & Sue Hrasky - 18-23 Harmonising with Overseas Accounting Standards: A New Zealand Perspective
by Michael E. Bradbury - 24-32 Measuring the Degree of International Harmony in Selected Accounting Measurement Practices
by Emmanuel N. Emenyonu & Ajay Adhikari - 33-42 Productivity and Performance Indicators in Enterprise Agreements
by Kim Langfield-Smith & Dagmara Madden - 43-50 Spending Down Assets to Maximise the Pension: Identifying and Exploring the Ethical Issues
by Steven Dellaportas - 51-58 Managerial Evaluations of the Relevance of Cash vs Accrual-based Financial Reports in the Australian Food Industry
by Stewart Jones & Rohit Sharma & Kerry Mock - 59-67 Gender Imbalance in the Workforce: An Examination of the Public Accounting Profession
by Mark Hoddinott & Denise G. Jarratt - 68-72 Use of a Spreadsheet-Based Marking System for Assignment Administration
by Paul Blayney
May 1998, Volume 8, Issue 15
- 2-2 The Great Debate
by Linda English - 3-12 International Harmonisation: He Who Pays the Piper Calls the Tune
by Bryan Howieson - 13-20 The Measurement of International Harmonisation in Financial Reporting
by Ann Tarca - 21-29 Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us
by Philip Brown & Greg Clinch - 30-35 The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications
by Keith A. Houghton & Christine A. Jubb - 36-39 Public Sector Audit in Victoria: Leading Where?
by J.C. Taylor - 40-41 A Very Dismal Story
by Allan Barton - 42-53 Measurement and the Australian Conceptual Framework
by George Hampton & Terry Bishop - 54-66 Accounting for Forestry Assets: Current Practice and future Directions
by Kathleen F. Herbohn & Ronald Peterson & John L. Herbohn