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Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets

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  • Garry Carnegie
  • Brian West

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  • Garry Carnegie & Brian West, 1997. "Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets," Australian Accounting Review, CPA Australia, vol. 7(14), pages 30-39, October.
    • Handle: RePEc:bla:ausact:v:7:y:1997:i:14:p:30-39
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1997.tb00033.x
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    References listed on IDEAS

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    1. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    2. Roger L. Burritt & Michael McCrae & Chandra Benjamin, 1996. "What Is A Public-Sector Asset?," Australian Accounting Review, CPA Australia, vol. 6(11), pages 23-28, March.
    3. Craig Deegan & Richard Morris & Donald Stokes, 1990. "Audit Firm Lobbying on Proposed Disclosure Requirements," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 261-280, December.
    4. Haim Falk & John Neilson, 1993. "Financial Reporting BY Local Government And The Disproportionate Requirements Of AAS 27," Australian Accounting Review, CPA Australia, vol. 3(6), pages 55-61, November.
    5. Robert J. Coombes & Donald J. Stokes, 1985. "Standard-Setters' Responsiveness to Submissions on Exposure Drafts: Australian Evidence," Australian Journal of Management, Australian School of Business, vol. 10(2), pages 31-45, December.
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    Cited by:

    1. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    2. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    3. Ron Hodges & Howard Mellett, 2005. "Accounting for the U.K.'s Private Finance Initiative: An Interview‐Based Investigation," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 159-180, June.
    4. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.

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