The FRC and Accounting standard-setting: Should I still call Australia home

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dc.contributor.authorHowieson, B.
dc.contributor.authorLangfield-Smith, I.
dc.date.issued2003
dc.description.abstractThis 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.identifier.citationAustralian Accounting Review, 2003; 13(1):17-26
dc.identifier.doi10.1111/j.1835-2561.2003.tb00216.x
dc.identifier.issn1035-6908
dc.identifier.issn1835-2561
dc.identifier.orcidHowieson, B. [0000-0002-8162-7512]
dc.identifier.urihttp://hdl.handle.net/2440/33954
dc.language.isoen
dc.publisherAustralian Society of Certified Practicing Accountants
dc.source.urihttps://doi.org/10.1111/j.1835-2561.2003.tb00216.x
dc.titleThe FRC and Accounting standard-setting: Should I still call Australia home
dc.typeJournal article
pubs.publication-statusPublished

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