Birt, Jacqueline; Shailer, Greg - In: Accounting Research Journal 24 (2011) November, pp. 245-267
/methodology/approach – Using an experiment based on the differences between the original AASB 1005 and the more detailed requirements of AASB 114 …. Research limitations/implications – The authors' experiment is based on AASB 1005 and AASB 114 and the results cannot be …