Online from: 1992
Subject Area: Accounting and Finance
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|Title:||Accounting for Biological Assets - the Experience of an Australian Conservation Company|
|Author(s):||Roger L Burritt, (The Australian National University, Australia.), Lome S Cummings, (Macquarie University, Australia.)|
|Citation:||Roger L Burritt, Lome S Cummings, (2002) "Accounting for Biological Assets - the Experience of an Australian Conservation Company", Asian Review of Accounting, Vol. 10 Iss: 2, pp.17 - 42|
|Article type:||General review|
|DOI:||10.1108/eb060756 (Permanent URL)|
|Publisher:||MCB UP Ltd|
|Acknowledgements:||The authors would like to acknowledge helpful comments of participants made at seminars at the 1999 Annual Conference of the Accounting Association of Australia and New Zealand, the Department of Accounting and Finance at the University of Newcastle, the Department of Commerce at The Australian National University, the Center for Environmental Sciences at Peking University, Beijing, and the Ministerio de Relaciones Exteriores, Comercio Internacional y Culto, Buenos Aires, Argentina.|
|Abstract:||The purpose of this paper is to address, via a case study, some of the key measurement issues within environmental accounting, in particular the methods used to measure threatened and endangered wildlife. This study examines the accounts of Earth Sanctuaries Ltd, a listed conservation company in Australia over a seven year financial reporting period beginning in 1995 and ending in 2001, a period both prior and subsequent to, the implementation of Australian Accounting Standard |
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