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1995 | OriginalPaper | Buchkapitel

Australia

Group Accounts

verfasst von : Allen Craswell

Erschienen in: Transnational Accounting

Verlag: Palgrave Macmillan UK

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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).

Metadaten
Titel
Australia
verfasst von
Allen Craswell
Copyright-Jahr
1995
Verlag
Palgrave Macmillan UK
DOI
https://doi.org/10.1007/978-1-349-13233-1_3