...R.G. Walker; F.L. Clarke; G.W. Dean The Australian accounting profession has advocated that infrastructure should be accounted for by reporting it at current written down replacement values, on the basis that these financial disclosures would provide relevant information to stakeholders. While...

...O. Finley Graves Introduces to English‐speaking audiences Schmidt′s defence of replacement cost accounting vis‐à‐vis Schmalenbach. That defence is significant in that it offers a reconciliation of replacement cost accounting with Schmalenbach′s dynamic theory. Argues that although...