Standard‐setting in Australia: Implications of Recent Radical Reform Proposals
Year: 1998
Type: article
Abstract: We examine the implications of the Howard government's Corporate Law Economic Reform Program as they relate to accounting standard‐setting in Australia. A luck of systematic and compelling evidence for wholesale changes to the existing standard‐setting process is identified, as is a fundamental shift in the rationale for standard‐setting which underlies the proposed changes. We disagree with the main plank of the proposals, that is, that international accounting standards should be adopted in Australia.
Source: Australian Accounting Review
Authors: PETER COLLETT, JAYNE GODFREY, SUE HRASKY
Institution: University of Tasmania
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2117310965