haku: @freeterm comparability / yhteensä: 4
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| Tekijä: | Williams, B.R. Wilmshurst, T. |
| Otsikko: | The achievability of sustainable reporting practices in agriculture |
| Lehti: | Corporate Social Responsibility and Environmental management
2009 : MAY/JUN, VOL. 16:3, p. 155-166 |
| Asiasana: | accounting standards international stakeholders agriculture assets sustainable development reporting Australia |
| Vapaa asiasana: | comparability consistency |
| Kieli: | eng |
| Tiivistelmä: | This study examines the change process in moving from a domestic accounting standard (henceforth as: a-s.), AASB 1037, relating to self-generating and regenerating assets (SGARAs) to an international a-s., AASB 141, focusing on the achievement of sustainable reporting practices (here as: rep-prcs.) for the agricultural assets (as: a-c.) assets. It is found that the transition to AASB 141 has allowed firms the discretion to change how they value their a-c. assets in comparison to the domestic a-s. Consistency may have been achieved to a limited extent with the introduction of the financial a-s. However, comparability seems not to have been achieved. Moreover, there is a limited understanding of the reporting of these assets from a user's perspective. It is concluded that the lack of consistency, comparability and understandability will not help achieve sustainability in the rep-prcs. of a-c. assets. |
SCIMA