Australia

Allen Craswell

Chapter Chapter 3 in Transnational Accounting, 1995, pp 169-229 from Palgrave Macmillan

Abstract: Abstract The timing of the release of the first set of consolidated accounts in Australia is not clear. Gibson (1971) suggests the date was 1935 whereas Whittred (1988) gives the date as 1931. Irrespective of who is correct, it would seem that the use of group accounts in Australia lagged some ten years behind the release in the United Kingdom of the consolidated accounts of Nobel Industries reported by Nobes and Parker (1979).

Keywords: Vote Power; Economic Entity; Group Account; Loss Account; Foreign Operation (search for similar items in EconPapers)
Date: 1995
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DOI: 10.1007/978-1-349-13233-1_3

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