1. In memoriam: Edward B. Deakin, III
2. Australian Accounting Research Foundation and the Australian Accounting Standards Board(1995,Statement of Accounting Concepts No. 4 SAC4 “Definition and Recognition of the Elements of Financial Statements”, reissued March (first issued March 1992), AARF & AASB.
3. Boreham, T. (1994, “Valuing heritage assets: is it worth the cost and trouble?”,Business Review Weekly, 14 November, pp. 116‐8.
4. The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction
5. Carnegie, G.D. and Wolnizer, P.W. (1996, “The financial value of cultural, heritage and scientific collections remains an accounting and commercial fiction”,Australian Accounting Review, forthcoming.