Abacus

Editorial
pp. i-ii(1)
Author: Dean, Graeme

A Modern Phoenix?
pp. 1-3(3)
Author: Dean, G. W.

In Search of a Framework for Deprival Value and Other Purpose-Oriented Valuation Methods
pp. 4-7(4)
Author: Mattessich, Richard

Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability
pp. 8-17(10)
Author: Clarke, Frank L.

Deprival Value in the Netherlands: History and Current Status
pp. 18-27(10)
Author: Camfferman, Kees

Deprival Value and Price Change Accounting in the U.K.
pp. 28-30(3)
Author: Whittington, Geoffrey

German Reflections on Asset Valuation
pp. 31-35(5)
Author: Schneider, Dieter

Wanted: Foundations of Accounting Measurement
pp. 36-47(12)
Author: Chambers, R. J.

The Influence of Regulation on the Publication of Consolidated Statements
pp. 48-74(27)
Authors: Walker, R. G.; Mack, Janet

The Earnings Smoothing Potential of Systematic Depreciation
pp. 75-91(17)
Authors: Hillier, John; McCrae, Michael

The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control
pp. 92-119(28)
Authors: Fleischman, Richard K.; Tyson, Thomas N.

Auditor Expertise and the Estimation of Dollar Error in Accounts
pp. 120-139(20)
Authors: Kent, Pamela; Weber, Ron

The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences
pp. 140-162(23)
Authors: Aiken, Maxwell; Lu, Wei