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School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko
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Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Subject

Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Subject "Accounting theory"

Now showing items 1-2 of 2

Accounting Conservatism

Wang, Zhe (Richard) (Victoria University of Wellington, 2009)

This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a). Two main questions relating to accounting ...
The Foundations for a General Theory of General Purpose Financial Reporting for Business

Sutton, David (Victoria University of Wellington, 2009)

Accounting standards setters have progressively moved towards decision-useful, investor-focused fair value accounting standards for general purpose financial reporting (GPFR). With some qualification, the case is made ...