Purpose – The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative meaning of the old and new...

This article analyses three sources of financial data recording details of bills of exchange and promissory note transactions in the New South Wales (NSW) colony, 1817-20. These sources are the minute books and the customer accounts ledger of the Bank of NSW, and the records of the Supreme Court...