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Published in:
1995 | OriginalPaper | Chapter
Australia
Group Accounts
Author : Allen Craswell
Published in: Transnational Accounting
Publisher: Palgrave Macmillan UK
Included in: Professional Book Archive
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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).