ORCID Profile
0000-0002-2029-1875
Current Organisations
Monash University
,
Victoria University
,
Monash University - Caulfield Campus
,
CPA Australia
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Publisher: Springer Nature Switzerland
Date: 2023
Publisher: Virtus Interpress
Date: 2012
Abstract: This study examines whether investors use the fair value of real estate investments in the balance sheet, and unrealized fair value gains and losses in the income statement, in their price setting process. Drawing on s le firms from the real estate development industry in New Zealand, the results of the current study suggest that: (1) unrealized fair value gains and losses on real estate investments have incremental value relevance compared to historical cost earnings, controlling for the method of recognition of the fair value gain or loss and (2) current fair value of real estate investments has incremental value over historical book value of real estate investments. Such investigation is important given the current international debate concerning fair value accounting
Publisher: Elsevier BV
Date: 12-2021
Publisher: Elsevier BV
Date: 11-2021
Publisher: Wiley
Date: 12-02-2020
DOI: 10.1111/IJAU.12189
Publisher: Wiley
Date: 13-06-2022
DOI: 10.1111/ACFI.12966
Abstract: The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB.
Publisher: Wiley
Date: 07-07-2020
DOI: 10.1111/AUAR.12314
No related grants have been discovered for Mukesh Garg.