Portal de Periódicos da CAPES

Discussion of Whittington

2008; Wiley; Volume: 44; Issue: 2 Linguagem: Inglês

10.1111/j.1467-6281.2008.00256.x

1467-6281

Michael E. Bradbury,

Accounting Theory and Financial Reporting

AbacusVolume 44, Issue 2 p. 169-180 Discussion of Whittington Michael Bradbury, Michael Bradbury Massey UniversitySearch for more papers by this author Michael Bradbury, Michael Bradbury Massey UniversitySearch for more papers by this author First published: 05 May 2008 https://doi.org/10.1111/j.1467-6281.2008.00256.xCitations: 8 Michael Bradbury ([email protected]) is Professor in Accounting in the School of Accountancy at Massey University. The author is grateful to Geoff Whittington and Graeme Dean for comments on earlier drafts of this discussion. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat REFERENCES Accounting Standards Board, Briefing Paper, IASB Proposals on Insurance Contracts—Implications for Other Business Sectors, ASB, 2007. Barth, M. E., and W. R. Landsman, ‘Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting’, Accounting Horizons, December 1995. Bartov, E., ‘The Timing of Asset Sales and Earnings Manipulation’, The Accounting Review, October 1993. Benston, G. J., M. Bromwich and A. Wagenhofer, ‘Principles-Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy’, Abacus June 2006. Bradbury, M. E., ‘Harmonizing with Overseas Accounting Standards: A New Zealand Perspective’, Australian Accounting Review, November 1998. CFA Institute, Centre for Financial Market Integrity, A Comprehensive Business Reporting Model: Financial Reporting for Investors, CFA, July 2007. Clarke, F. L., The Tangled Web of Price Variation Accounting, Garland, 1982. Hermann, D., T. Inoue and W. Thomas, ‘The Sale of Assets to Manage Earnings in Japan’, Journal of Accounting Research, Vol. 41, No. 1, 2003. International Accounting Standards Board, Discussion Paper, Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information, IASB, 2006. International Accounting Standards Board, Discussion Paper, Discussion Paper, Fair Value Measurements, IASB, 2007. International Accounting Standards Committee Foundation, Insight Q3, Discussing Measurement—Round Tables Provide the Platform, IASCF, 2007. Leftwich, R. W., ‘Accounting Information in Private Markets: Evidence from Private Lending Agreements’, The Accounting Review, January 1983. Lennard, A., Liabilities and How to Account for Them: An Explanatory Essay, Accounting Standards Board, 2002. Loomis, C. J., ‘Lies, Damned Lies and Managed Earnings’, Fortune, February 1999. Miller, M. C., and J. Loftus, ‘Measurement Entering the 21st Century: A Clear or Blocked Road Ahead’, Australian Accounting Review, July 2000. Nobes, C., Asset Measurement Bases in UK and IASC Standards, Certified Accountants Educational Trust, 2001. Ronen, J., ‘To Fair Value or Not Fair Value: A Broader Perspective’, Abacus, June 2008. Tarca, A., P. Brown, P. Hancock, D. Woodliff, M. Bradbury and T. Van Zijl, ‘Identifying Decision Useful Information With the Matrix Format Income Statement’, Journal of International Financial Management and Accounting, forthcoming 2008. Thomas, A. L., The Allocation Problem in Accounting Theory, Studies in Accounting Research No. 3, American Accounting Association, 1969. Tweedie, D. P., and G. Whittington, The Debate on Inflation Accounting, Cambridge University Press, 1984. Walker, R. G., and S. Jones, ‘Measurement: A Way Forward’, Abacus, October 2003. Whittington, G., ‘Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View’, Abacus, June 2008. Citing Literature Volume44, Issue2June 2008Pages 169-180 ReferencesRelatedInformation