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Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?

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  • MALCOLM C. MILLER
  • JANICE A. LOFTUS

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  • Malcolm C. Miller & Janice A. Loftus, 2000. "Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?," Australian Accounting Review, CPA Australia, vol. 10(21), pages 4-18, July.
    • Handle: RePEc:bla:ausact:v:10:y:2000:i:21:p:4-18
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2000.tb00058.x
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    References listed on IDEAS

    as
    1. Lipe, Rc, 1986. "The Information Contained In The Components Of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 37-64.
    2. 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.
    3. Michael E. Bradbury, 2000. "Issues in the Drive to Measure Liabilities at Fair Value," Australian Accounting Review, CPA Australia, vol. 10(21), pages 19-25, July.
    4. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    5. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.
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    Cited by:

    1. Josef Jílek, 2016. "‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review," Australian Accounting Review, CPA Australia, vol. 26(3), pages 312-325, September.
    2. Jennifer Betts & Graeme Wines, 2004. "Application of the Fair-Value Concept: Evidence from Australian Legal Decisions," Australian Accounting Review, CPA Australia, vol. 14(32), pages 63-72, March.
    3. Michael E. Bradbury, 2003. "Implications for the Conceptual Framework Arising From Accounting for Financial Instruments," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 388-397, October.
    4. Neil Fargher, 2001. "Management Perceptions of Fair-Value Accounting for all Financial Instruments," Australian Accounting Review, CPA Australia, vol. 11(24), pages 62-72, July.

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