financial reporting, BSc accounting and financial management, Hull University

Kolb’s ELT with the Critical Thinking Components Superimposed: Accounting for Property, Plant & Equipment (IAS 16) – Standard Accounting Practise

(Simon, 2009) Concerns have been

(Kolb 1984)

Kolb’s ELT with the Critical Thinking Components Superimposed: Accounting for Property, Plant & Equipment (IAS 16) - Variation from the Standard

(Simon 2009)

(Kolb 1984)

Bibliography

Alexander, D., (2006),’ A true and fair view of the principles/rules debate’, Abacus, 42, no.2: 132-164. , accessed 07/11/2009.
Allen, F & Carletti, E., (2008),’Mark-to-market accounting and liquidity pricing’, Journal of Accounting and Economics, 45, no.2/3: 358-378. , accessed 05/11/2009.
Beattie, E., (2009),’Fair value: still no unity’, Accountancy magazine, 30th October, http://www.accountancymagazine.com, accessed 30/10/2009.
Benston, J., (2006),’ Fair value accounting: A cautionary tale from Enron’, Journal of Accounting and Public Policy, 25, no.4: 465-484. , accessed 05/11/2009.
Chisnel, P., (2001),’ Fair value accounting-an industry view’, Balance Sheet, 9, no 1: 27-33. , accessed 05/11/2009.
Cosserat, G. W., (2008), Modern Auditing, 2nd edn, Chichester, John Wiley & Sons.
Elliot, B. & Elliot, J., (2009), Financial Accounting And Reporting, 13th edn, Harlow, Pearson Education Ltd.
Ernest & Young., (2009), International GAAP 2009, Chichester, John Wiley & Sons.
Friedman, T., et al, (2008),’SEC holds round-table on fair value accounting and auditing standards’, Journal of Investment Compliance, 9, no.4: 13-17. , accessed 30/10/2009.
Glautier, M. W. E. & Underdown, B., (2001), Accounting Theory and Practice, 7th edn, Harlow, Pearson Education Ltd.
IAS Plus, (2009),’ Summaries of International Financial Reporting Standards’, http://www.iasplus.com, accessed 06/11/2009.
IASB, (2003), ‘International Accounting

Bibliography: Alexander, D., (2006),’ A true and fair view of the principles/rules debate’, Abacus, 42, no.2: 132-164. , accessed 07/11/2009. Allen, F & Carletti, E., (2008),’Mark-to-market accounting and liquidity pricing’, Journal of Accounting and Economics, 45, no.2/3: 358-378. , accessed 05/11/2009. Beattie, E., (2009),’Fair value: still no unity’, Accountancy magazine, 30th October, http://www.accountancymagazine.com, accessed 30/10/2009. Benston, J., (2006),’ Fair value accounting: A cautionary tale from Enron’, Journal of Accounting and Public Policy, 25, no.4: 465-484. , accessed 05/11/2009. Chisnel, P., (2001),’ Fair value accounting-an industry view’, Balance Sheet, 9, no 1: 27-33. , accessed 05/11/2009. Cosserat, G. W., (2008), Modern Auditing, 2nd edn, Chichester, John Wiley & Sons. Elliot, B. & Elliot, J., (2009), Financial Accounting And Reporting, 13th edn, Harlow, Pearson Education Ltd. Ernest & Young., (2009), International GAAP 2009, Chichester, John Wiley & Sons. Friedman, T., et al, (2008),’SEC holds round-table on fair value accounting and auditing standards’, Journal of Investment Compliance, 9, no.4: 13-17. , accessed 30/10/2009. Glautier, M. W. E. & Underdown, B., (2001), Accounting Theory and Practice, 7th edn, Harlow, Pearson Education Ltd. IAS Plus, (2009),’ Summaries of International Financial Reporting Standards’, http://www.iasplus.com, accessed 06/11/2009. IASB, (2003), ‘International Accounting Standard 16’, , accessed 25/10/2009. Jayalakshmy, R., et al, (2005), ‘The changing role of the auditors’, Managerial Auditing Journal, 20, no.3: 249-271. , accessed 22/10/2009. Kolb, D., (1984), Experiential Learning: Experience As The Source Of Learning And Development, Englewood Cliffs, Prentice Hall. Lothian, N., (1978),’ What’s Wrong with Historic Cost Accounting?: An Overview of the Issues Involved in Inflationary Accounting’, Management Decision, 16, no.8: 407-421. , accessed 05/11/2009. Pozen, R. C., (2009),’Is It Fair to Blame Fair Value Accounting for the Financial Crisis?’, Harvard Business Review, 87, no.11: 84-92. , accessed 30/10/2009 PriceWaterHouseCoopers, (2008), Manual of accounting - IFRS for the UK 2009, Surrey, CCH. Rayman, R. A., (2007),’ Fair value accounting and the present value fallacy: The need for an alternative conceptual framework’, British Accounting Review, 39, no.3: 211-225. , accessed 05/11/2009. Ronen, J., (2008), ‘To Fair Value or Not to Fair Value: A Broader Perspective’, Abacus, 44, no.2: 181-208. , accessed 04/11/2009. Simon, J., (2009), Kolbs ELT with Critical Thinking Components Superimposed [diagram], https://ebridge.hull.ac.uk/portal/site/26326_0910S1, accessed 10/11/2009. Wan, N., (2008),’ Challenger Financial Services Group’, AFR Smart Investor, 3, no.5: 99-99. , accessed 08/11/2009. Weetman, P., (2006), Financial and Management Accounting, 4th edn, Harlow, Pearson Education Ltd.