Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government
This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this account...
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| Language: | en |
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University of Canterbury. Accountancy, Finance and Information Systems
2008
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| Online Access: | http://hdl.handle.net/10092/868 |