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The concept of a reporting entity has been introduced into financial reporting in Australia through a number of statements and standards. These documents require reporting entities to prepare so‐called general‐purpose financial reports which comply with all statements of accounting concepts and...
The recent revival of interest in the issue of limiting auditors' liability raises questions about the potential effect of such a limitation on auditors' performance. This paper considers the consequences of limited liability from the perspectives of contracting theory and economic arguments. We...
On 5 February this year CSR Limited announced that shareholders'funds “will be reduced by $372 million following an extensive review of the group's non‐current asset values”. This was the difference between an upward revaluation of land and buildings of $186 million and a writedown of $558...
The adoption of AAS 25, which specifies uniform reporting requirements for superannuation funds, has been particularly controversial. While the Australian Accounting Research Foundation (AARF) has maintained that uniform reporting practices for superannuation funds are necessary to provide...
In the latter half of the 1980s, Australia made changes to its taxation law which affected the economics of asset ownership, particularly share ownership. The first of these changes was the introduction in September 1985 of a general tax on capital gains. The second was the virtual abolition of...
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