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Hicksian Income in the Conceptual Framework

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  • MICHAEL BROMWICH
  • RICHARD MACVE
  • SHYAM SUNDER

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  • 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.
  • Handle: RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376
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    References listed on IDEAS

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    1. Philippe Van Cauwenberge & Ignace De Beelde, 2007. "On the IASB comprehensive income project: an analysis of the case for dual income display," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 1-26.
    2. Joerg-Markus Hitz, 2007. "The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 323-362.
    3. Richard Laughlin, 2008. "A Conceptual Framework for Accounting for Public-Benefit Entities," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 28(4), pages 247-254, August.
    4. Graeme W. Dean & Frank L. Clarke, 2003. "An Evolving Conceptual Framework?," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 279-297.
    5. Paul Rosenfield, 2005. "The focus of attention in financial reporting," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 1-20.
    6. Milton Friedman, 1957. "Introduction to "A Theory of the Consumption Function"," NBER Chapters,in: A Theory of the Consumption Function, pages 1-6 National Bureau of Economic Research, Inc.
    7. Mary Barth, 2006. "Including estimates of the future in today's financial statements," BIS Working Papers 208, Bank for International Settlements.
    8. Milton Friedman, 1957. "A Theory of the Consumption Function," NBER Books, National Bureau of Economic Research, Inc, number frie57-1, January.
    9. George J. Benston & Michael Bromwich & Alfred Wagenhofer, 2006. "Principles- versus rules-based accounting standards: the FASB's standard setting strategy," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 165-188.
    10. Shyam NMI Sunder & Ronald A. Dye, 2001. "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers ysm192, Yale School of Management.
    11. Richard Laughlin, 2008. "A Conceptual Framework for Accounting for Public-Benefit Entities," Public Money & Management, Taylor & Francis Journals, vol. 28(4), pages 247-254, August.
    12. 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.
    13. Murray Wells, 2003. "Forum: The Accounting Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 273-278.
    14. Geoffrey Whittington, 2008. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 139-168.
    15. Bradley N. Potter, 2005. "Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change," Abacus, Accounting Foundation, University of Sydney, vol. 41(3), pages 265-289.
    16. Bryer, Rob, 2006. "Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759-circa. 1850," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 687-734, November.
    17. Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, vol. 64(2), pages 307-316, May.
    18. Basil Yamey, 2000. "The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800," Accounting History Review, Taylor & Francis Journals, vol. 10(1), pages 1-12.
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    Cited by:

    1. Frank L. Clarke, 2010. "'Alas Poor Hicks', Indeed! Sixty Years of Use and Abuse-Commentary on Bromwich "et al"," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 377-386.
    2. Richard Barker & Anne McGeachin, 2015. "An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 169-207, June.
    3. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
    4. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
    5. James Cataldo, 2015. "A framework for assessing comprehensive income risk exposure over varying time horizons," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 819-844, November.
    6. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
    7. Shizuki Saito, 2011. "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 105-117, December.
    8. Glover Jonathan, 2014. "Have Academic Accountants and Financial Accounting Standard Setters Traded Places?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 17-26, February.

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