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- W6409332 abstract "On 11 September 1991, the revised Accounting Standard AASB 1010 Accounting for the Revaluation of Non-Current Assets was issued and it applies to the financial years ending on or after 30 June 1992. The main amendments in the revised AASB 1010 are the mandatory 'recoverable amount test' and 'economic entity basis' for the asset classification. To verify whether the amendment of the Standard will have material impact on the accounting practice and actual accounting records of companies in Australia, firstly the responses of the media, share market and companies has been reviewed to get overall idea. Next, some companies which have reported big write-down of non-current assets, are reviewed to investigate the significant influence on the companies. Finally, thirteen companies sampled from Australian Top 100 Listed Companies are surveyed in detail in relation to the revised Standard. According to the result of the survey on the financial statements on 30 June 1992, the impact of the revised Standard was unlikely to be crucial or significant. In addition, the survey result says that many companies did not pay sufficient attention to the requirements of the revised Standard. On the other hand, the revised Standard has provoked considerable debate and argument, since it still includes some flaws and problems. After the relevant topics are discussed, it is concluded that the Standard and the Law should be amended further to require mandatory revaluation of non-current assets based on fair market value so as to achieve the reliability and comparability of the accounting information, and consequently useful information." @default.
- W6409332 created "2016-06-24" @default.
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- W6409332 date "1993-01-01" @default.
- W6409332 modified "2023-09-27" @default.
- W6409332 title "The Revision of AASB 1010 and Its Impact on Australian Accounting Practice" @default.
- W6409332 hasPublicationYear "1993" @default.
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