Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/70509
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Type: Journal article
Title: GFC or KFC?: How standard setters were battered and fried
Author: Howieson, B.
Citation: Australian Accounting Review, 2011; 21(1):3-13
Publisher: Australian Society of Certified Practicing Accountants
Issue Date: 2011
ISSN: 1035-6908
1835-2561
Statement of
Responsibility: 
Bryan Howieson
Abstract: The Global Financial Crisis (GFC) has exposed the fragility of both the alleged independence of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) and their agreement to work together on major projects such as accounting for financial instruments. This paper outlines the events that have dogged the IASB and FASB in their attempts to respond to the GFC and explores the implications of the recent political pressures on accounting standard setting for the likelihood of ultimately achieving one global set of accounting standards.
Rights: © 2011 CPA Australia
RMID: 0020105685
DOI: 10.1111/j.1835-2561.2010.00115.x
Appears in Collections:Business School publications

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