Financial Accounting and Equity Markets

Index

AAA (American Accounting Association) 11, 22–23, 51, 264, 281–282

AAER (Accounting and Auditing Enforcement Releases) 236

AARF (Australian Accounting Research Foundation) 175, 179, 181, 271, 280–282, 319, 321, 326, 330, 344

AAS (Australian Accounting Standard) 184

AASB (Australian Accounting Standards Board) 16, 269, 271, 275–282, 317–339, 365

AASC (Australian Accounting Standards Committee) 270–272, 328, 335

ABA (Australian Bankers’ Association) 329

abandonment option 155, 164

abnormal performance index see API

Accounting and Auditing Enforcement Releases (AAER) 236

Accounting and Finance Association of Australia and New Zealand see AFAANZ

accounting: courses 2, 16, 48; information 241, 264–265, 274, 287–289, 292–293; numbers 8, 51

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Financial Accounting and Equity Markets by Philip Brown