Please use this identifier to cite or link to this item:
|Scopus||Web of Science®||Altmetric|
|Title:||The FRC and Accounting standard-setting: Should I still call Australia home|
|Citation:||Australian Accounting Review, 2003; 13(1):17-26|
|Publisher:||Australian Society of Certified Practicing Accountants|
|Abstract:||This paper analyses the decision of the Financial Reporting Council (FRC) to replace Australian accounting standards with international accounting standards on 1 January, 2005. Two main topics are considered: the appropriateness of the FRC’s directive, and the case against the proposed adoption date. We argue that the FRC has not conducted sufficient consultation with affected parties and that the hasty implementation will impose costs that could have been avoided with the exercise of more caution.|
|Appears in Collections:||Business School publications|
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.