Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/12166
Title: Perceived Usefulness of Various Measurement Bases for the Valuation of Livestock in General Purpose Financial Reports
Contributor(s): Petzke, Sue (author); Staunton, John (supervisor)
Conferred Date: 1998
Copyright Date: 1997
Open Access: Yes
Handle Link: https://hdl.handle.net/1959.11/12166
Abstract: At the present time there is no accounting standard in Australia governing the classification and valuation of livestock, although this topic is currently being addressed by the Australian Accounting Research Foundation, and a discussion paper on financial reporting for self-generating and regenerating assets has recently been released (Roberts et al, 1995). This research study identifies the most appropriate method for the valuation of livestock in the financial position segment of general purpose financial reports by analysing the requirements of Statement of Accounting Concepts No.2 "Objective of General Purpose Financial Reporting" (SAC2) and Statement of Accounting Concepts No.3 "Qualitative Characteristics of Financial Statements" (SAC3), and by testing the results of the above analysis against what users perceive to be the most useful for decision making. In Australia and overseas there has been considerable debate about livestock valuation, mostly from a management accounting viewpoint. However much of this debate is also relevant to financial reporting, and will be reviewed for this study. The study examines various valuation models in terms of both measurement theory and in terms of their perceived usefulness for the valuation of livestock.
Publication Type: Thesis Masters Research
Rights Statement: Copyright 1997 - Sue Petzke
HERDC Category Description: T1 Thesis - Masters Degree by Research
Statistics to Oct 2018: Visitors: 107
Views: 65
Downloads: 59
Appears in Collections:Thesis Masters Research

Files in This Item:
10 files
File Description SizeFormat 
open/SOURCE05.pdfThesis, part 21.91 MBAdobe PDF
Download Adobe
View/Open
open/SOURCE06.pdfThesis, part 31.71 MBAdobe PDF
Download Adobe
View/Open
open/SOURCE03.pdfAbstract482.75 kBAdobe PDF
Download Adobe
View/Open
open/SOURCE07.pdfThesis, part 42.93 MBAdobe PDF
Download Adobe
View/Open
open/SOURCE04.pdfThesis, part 11.37 MBAdobe PDF
Download Adobe
View/Open
1 2 Next
Show full item record

Page view(s)

126
checked on Feb 6, 2019

Download(s)

142
checked on Feb 6, 2019
Google Media

Google ScholarTM

Check


Items in Research UNE are protected by copyright, with all rights reserved, unless otherwise indicated.