6.5 X 11 Threelines.P65
Cambridge University Press 978-0-521-82684-6 - Corporate Collapse: Accounting, Regulatory and Ethical Failure, Second Edition Frank Clarke, Graeme Dean and Kyle Oliver Index More information Index a pretium, 164 effectiveness of, 106 AAS 25, 38 equity, 138 AAS 3, 34, 193, 194 failure, 13, 14, 64, 211, 233, 295 AAS 6, 149 feral, xxiii, 30, 196, 291, 294, 327 AASB 1003, 39, 40 GAAP-based, 25–42, 241, 243, 261, AASB 1008, 38, 39 310, 311 AASB 1009, 39 group, 64, 65, 70, 117–18, 150 AASB 1010, 32, 37, 39 historical cost, 53, 89, 239, 272, 296, AASB 1011, 39 301 AASB 1013, 39, 232 reform of, xxiv, xxv, 7, 14, 20, 30, AASB 1014, 38 49, 52, 219–20 AASB 1015, 39 role of, xxii, 13, 22, 41, 51, 52, 64, AASB 1018, 35, 39, 53 106, 186–97 AASB 1019, 39 accounting practices, 216, 303 AASB 1020, 39, 240, 241, 271 Adsteam, 165, 167 AASB 1021, 39, 240 Bond Corporation, 193, 196–7 AASB 1022, 39 Cambridge Credit Corporation, AASB 1023, 38, 39, 98, 239, 320 113–22 AASB 1024, 158, 163, 256, 262, 268, diversity of, 26, 27 269, 270 HIH, 234–7 AASB 1038, 38 Reid Murray, 60–5 AASB 1040, 35, 53, 239 utility of, 90, 125, 219 AASB 1041, 37, 39, 53, 239, 285 Westmex, 206–8 Abedi, Aghan, 16, 22 Accounting Principles Board, 298 accounting: see also compliance; Accounting Standards consolidation accounting; compliance with, 23, 25–42, 89, profession, accounting; 190–1, 300–1, 311, 318, 327 serviceability; tax effect accounting compulsory compliance with, 241–2, and consumers, 296–7, 303–5, 326 294, 296, 310, 328–30 Continuously Contemporary, 278, and consolidation, 165,
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