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The focus of attention in financial reporting


  • Paul Rosenfield


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  • Paul Rosenfield, 2005. "The focus of attention in financial reporting," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 1-20.
  • Handle: RePEc:bla:abacus:v:41:y:2005:i:1:p:1-20

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    References listed on IDEAS

    1. Philip Brown & Ann Tarca, 2001. "Politics, Processes and the Future of Australian Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 267-296.
    2. Stewart Jones & Peter W. Wolnizer, 2003. "Harmonization and the Conceptual Framework: An International Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 375-387.
    3. Linda English, 1998. "The Great Debate," Australian Accounting Review, CPA Australia, vol. 8(15), pages 2-2, May.
    4. Walter P. Schuetze, 2001. "What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 1-25.
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    Cited by:

    1. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376.
    2. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "International Financial Reporting Standards and Market Efficiency: A European Perspective," LSF Research Working Paper Series 06-04, Luxembourg School of Finance, University of Luxembourg.

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