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https://hdl.handle.net/2440/33954
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DC Field | Value | Language |
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dc.contributor.author | Howieson, B. | - |
dc.contributor.author | Langfield-Smith, I. | - |
dc.date.issued | 2003 | - |
dc.identifier.citation | Australian Accounting Review, 2003; 13(1):17-26 | - |
dc.identifier.issn | 1035-6908 | - |
dc.identifier.issn | 1835-2561 | - |
dc.identifier.uri | http://hdl.handle.net/2440/33954 | - |
dc.description.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. | - |
dc.language.iso | en | - |
dc.publisher | Australian Society of Certified Practicing Accountants | - |
dc.source.uri | http://dx.doi.org/10.1111/j.1835-2561.2003.tb00216.x | - |
dc.title | The FRC and Accounting standard-setting: Should I still call Australia home | - |
dc.type | Journal article | - |
dc.identifier.doi | 10.1111/j.1835-2561.2003.tb00216.x | - |
pubs.publication-status | Published | - |
dc.identifier.orcid | Howieson, B. [0000-0002-8162-7512] | - |
Appears in Collections: | Aurora harvest Business School publications |
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