1987-08-01, English, Article, Journal or magazine article edition: Corporate financial reporting at the crossroads. Lee, Tom

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Bookmark: http://trove.nla.gov.au/version/60894355
Physical Description
  • Magazine/​Journal article
Published
  • Accountants Publishing Co., Ltd., 1987 August
Language
  • English

Edition details

Title
  • Corporate financial reporting at the crossroads.
Appears In
  • The Accountant's Magazine, v91, 1987 August, p20(3) (ISSN: 0001-4761)
Author
  • Lee, Tom
Published
  • Accountants Publishing Co., Ltd., 1987 August
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Professional
Summary
  • Examination of trends in corporate financial reporting reveals a proprietary attitude toward reported information by the reporting entity. This attitude has in turn led to the use of 'creative' accounting practices. The conservatism of the accounting profession and a lack of specific reporting objectives have allowed distortions of fact to go unreported. The proliferation of accounting standards has tended to shift the emphasis of the accountant's work from judgment to compliance. One way to improve the quality of financial reporting is to restore the importance of professional judgment. Accountants can counteract the trend toward creative accounting by regarding all reported information as a means to the truth, rather than as a subterfuge.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5247734

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Library Access Call number(s) Formats held Language
Australian Catholic University. Document Supply Service. Open to the public 000099251; S 657/ACCO.3 <000099251> Periodical; Journal, magazine, other English
Avondale College. Avondale College Library. Open to the public 990000992510402354; S 657 ACC5; Vol. 91, no. 966 (Jan. 1987) - Vol. 94, no. 1011 (Oct 1990) Periodical; Journal, magazine, other English
CAVAL. CARM Centre. May not be open to the public brn.155629; Held; 51(1947)-73(1969) Inc. Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000099251; P657 A5; v.77(1973)-v.97:no.1042(1993:May) Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public 22P01391; MEL v.69:1(1965)-97:1041(1993); ADL v.1(1897)-85:895(1981)imp Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Federation University Australia Library. Open to the public PER 657 AMAG; PER 657 AMAG.1; v.94-v.97; Nov. 1990-May 1993 Periodical; Journal, magazine, other English
Flinders University. Flinders University Central Library. Open to the public 9958126301771; 657.05 A165 Periodical; Journal, magazine, other English
Griffith University. Nathan Campus Library. Open to the public .b11289387; HF5601.A176 Vol.76 (1972)- vol.94 = no. 1011 (Oct. 1990) Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public 367999; <367999>; Vol. 96, no. 1026 - v. 97, no. 1042; Jan. 1992 - May 1993 Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99564710802171; HF5601 .A22; Vol 67(1963)-96(1992) impf Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 9933049901751; 657.05 A172.6; v. 74, no. 763 (Jan. 1970) to v. 97, no. 1042 (May 1993) ; incomplete; Lacks: v. 74, no. 769 (July 1970) to v. 74, no. 772 (Oct. 1970) ; v. 74, no. 774 (Dec. 1970) ; v. 75, no. 777 (Mar. 1971) to v. 75, no. 779 (May 1971) ; v. 75, no. 781 (July 1971) ; v. 75, no. 783 (Sep. 1971); OS; YOS-SER Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 2239035; S 657.05 ACC; Vol. 1, no. 1-v. 97, no. 1042 1897-May 1993 [Lacks v. 35-v. 55; v. 78, no. 816; v. 91, no. 974; v. 93, no. 996] Periodical; Journal, magazine, other English
State Library of South Australia. Open to the public held; Vol. 24-v. 36; 1920-1932 Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public ECO P 657.05 AM; v.74-v.97 no.1; 1970-1993 Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Adelaide. Barr Smith Library. Open to the public 9995455001811; MICROFICHE PER 49; v.86(1982)-v.95(1991) Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.05/11; Vol. 39-v. 40; v. 63, no. 631-v. 97, no. 1042; 1935-1936; Jan. 1959-May 1993 Periodical; Journal, magazine, other English
University of New England. Dixson Library. Open to the public 1000-55060; <1000-55060>; Vol. 1 (1897)-v.94, no.1042 (May 1993) Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10046264; whsp AP01735 : 63(1959)-77(1973); whsp BP02639 : 78(1974)-91(1987) Periodical; Journal, magazine, other English
University of Tasmania. Open to the public .b10609283; Cent ser v61-97n1042;1957-May1993 Periodical; Journal, magazine, other English
Western Sydney University. Parramatta South Campus Library. Open to the public 399849; Q657.05 A3 Periodical; Journal, magazine, other English
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This single location in Australian Capital Territory:

Library Access Call number(s) Formats held Language
National Library of Australia. Open to the public 2239035; S 657.05 ACC; Vol. 1, no. 1-v. 97, no. 1042 1897-May 1993 [Lacks v. 35-v. 55; v. 78, no. 816; v. 91, no. 974; v. 93, no. 996] Periodical; Journal, magazine, other English
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These 8 locations in New South Wales:

Library Access Call number(s) Formats held Language
Australian Catholic University. Document Supply Service. Open to the public 000099251; S 657/ACCO.3 <000099251> Periodical; Journal, magazine, other English
Avondale College. Avondale College Library. Open to the public 990000992510402354; S 657 ACC5; Vol. 91, no. 966 (Jan. 1987) - Vol. 94, no. 1011 (Oct 1990) Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000099251; P657 A5; v.77(1973)-v.97:no.1042(1993:May) Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99564710802171; HF5601 .A22; Vol 67(1963)-96(1992) impf Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.05/11; Vol. 39-v. 40; v. 63, no. 631-v. 97, no. 1042; 1935-1936; Jan. 1959-May 1993 Periodical; Journal, magazine, other English
University of New England. Dixson Library. Open to the public 1000-55060; <1000-55060>; Vol. 1 (1897)-v.94, no.1042 (May 1993) Periodical; Journal, magazine, other English
Western Sydney University. Parramatta South Campus Library. Open to the public 399849; Q657.05 A3 Periodical; Journal, magazine, other English
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None of your libraries hold this item.

These 3 locations in Queensland:

Library Access Call number(s) Formats held Language
Griffith University. Nathan Campus Library. Open to the public .b11289387; HF5601.A176 Vol.76 (1972)- vol.94 = no. 1011 (Oct. 1990) Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public 367999; <367999>; Vol. 96, no. 1026 - v. 97, no. 1042; Jan. 1992 - May 1993 Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10046264; whsp AP01735 : 63(1959)-77(1973); whsp BP02639 : 78(1974)-91(1987) Periodical; Journal, magazine, other English
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These 3 locations in South Australia:

Library Access Call number(s) Formats held Language
Flinders University. Flinders University Central Library. Open to the public 9958126301771; 657.05 A165 Periodical; Journal, magazine, other English
State Library of South Australia. Open to the public held; Vol. 24-v. 36; 1920-1932 Periodical; Journal, magazine, other English
University of Adelaide. Barr Smith Library. Open to the public 9995455001811; MICROFICHE PER 49; v.86(1982)-v.95(1991) Periodical; Journal, magazine, other English
Show 0 more libraries...

This single location in Tasmania:

Library Access Call number(s) Formats held Language
University of Tasmania. Open to the public .b10609283; Cent ser v61-97n1042;1957-May1993 Periodical; Journal, magazine, other English
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These 5 locations in Victoria:

Library Access Call number(s) Formats held Language
CAVAL. CARM Centre. May not be open to the public brn.155629; Held; 51(1947)-73(1969) Inc. Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public 22P01391; MEL v.69:1(1965)-97:1041(1993); ADL v.1(1897)-85:895(1981)imp Periodical; Journal, magazine, other English
Federation University Australia Library. Open to the public PER 657 AMAG; PER 657 AMAG.1; v.94-v.97; Nov. 1990-May 1993 Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 9933049901751; 657.05 A172.6; v. 74, no. 763 (Jan. 1970) to v. 97, no. 1042 (May 1993) ; incomplete; Lacks: v. 74, no. 769 (July 1970) to v. 74, no. 772 (Oct. 1970) ; v. 74, no. 774 (Dec. 1970) ; v. 75, no. 777 (Mar. 1971) to v. 75, no. 779 (May 1971) ; v. 75, no. 781 (July 1971) ; v. 75, no. 783 (Sep. 1971); OS; YOS-SER Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public ECO P 657.05 AM; v.74-v.97 no.1; 1970-1993 Periodical; Journal, magazine, other English
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