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November 2007

Feature articles from the November 2007 edition of Australian Accounting Review.

A comment on establishing the fair value of consideration given in an acquisition

The distinction between offer date and acquisition date is important when determining the fair value of shares offered as consideration in an acquisition or takeover.

What we might l earn about fraud and corporate governance from NAB's 'annus horribilis'

This article responds to the recent paper by Carolyn Cordery, 'NAB's 'Annus Horribilis': Fraud and Corporate Governance' (Australian Accounting Review 17, 2: 62–70).

Accrual accounting and budgeting systems issues in australian governments

The theory requires that decision makers have full and complete information about the resources, including their current purchase and selling prices, and expected benefits from their future use.

Accounting for income taxes: early adoption issues

This study investigates whether the revised AASB 1020 Income Taxes was adopted early by Top 100 publicly listed companies in Australia between 2000 and 2004.

Changes in segment reporting in the australian banking industry

This paper examines changes in segment reporting in the Australian banking industry following the introduction of the revised AASB 1005 Segment Reporting.

Australian CEO compensation: the descriptive evidence

CEO compensation has been well documented in the US in the academic and professional literature.

The relationship between accounting profit and economic income

The reliance on economic concepts, most notably economic income, for the measurement of profit in financial accounting is misplaced.

Beyond performance measurement

This is the text of a plenary address given to the AFAANZ annual conference on 1 July 2007

Content analysis in accounting research: the practical challenges

Drawing on a pilot study of voluntary intellectual capital reporting in New Zealand companies' annual reports, this paper illustrates and discusses the practical challenges of using content analysis as a research method

Managing social and environmental performance: Do companies have adequate information?

The commonwealth government has again explored the issue of mandatory social and environmental

A comment on establishing the fair value of consideration given in an acquisition

The distinction between offer date and acquisition date is important when determining the fair value of shares offered as consideration in an acquisition or takeover.

What we might l earn about fraud and corporate governance from NAB's 'annus horribilis'

This article responds to the recent paper by Carolyn Cordery, 'NAB's 'Annus Horribilis': Fraud and Corporate Governance' (Australian Accounting Review 17, 2: 62–70).

Accrual accounting and budgeting systems issues in australian governments

The theory requires that decision makers have full and complete information about the resources, including their current purchase and selling prices, and expected benefits from their future use.

Accounting for income taxes: early adoption issues

This study investigates whether the revised AASB 1020 Income Taxes was adopted early by Top 100 publicly listed companies in Australia between 2000 and 2004.

Changes in segment reporting in the australian banking industry

This paper examines changes in segment reporting in the Australian banking industry following the introduction of the revised AASB 1005 Segment Reporting.

Australian CEO compensation: the descriptive evidence

CEO compensation has been well documented in the US in the academic and professional literature.

The relationship between accounting profit and economic income

The reliance on economic concepts, most notably economic income, for the measurement of profit in financial accounting is misplaced.

Beyond performance measurement

This is the text of a plenary address given to the AFAANZ annual conference on 1 July 2007

Content analysis in accounting research: the practical challenges

Drawing on a pilot study of voluntary intellectual capital reporting in New Zealand companies' annual reports, this paper illustrates and discusses the practical challenges of using content analysis as a research method

Managing social and environmental performance: Do companies have adequate information?

The commonwealth government has again explored the issue of mandatory social and environmental