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Type: Journal article
Title: The FRC and Accounting standard-setting: Should I still call Australia home
Author: Howieson, B.
Langfield-Smith, I.
Citation: Australian Accounting Review, 2003; 13(1):17-26
Publisher: Australian Society of Certified Practicing Accountants
Issue Date: 2003
ISSN: 1035-6908
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.
RMID: 0020064408
DOI: 10.1111/j.1835-2561.2003.tb00216.x
Appears in Collections:Business School publications

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