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Standard-Setting in Australia: Implications of Recent Radical Reform Proposals


Collett, PH and Godfrey, JM and Hrasky, S, Standard-Setting in Australia: Implications of Recent Radical Reform Proposals, Australian Accounting Review, 8, (16) pp. 9-17. ISSN 1035-6908 (1998) [Refereed Article]

DOI: doi:10.1111/j.1835-2561.1998.tb00084.x


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. © 1998 CPA Australia.

Item Details

Item Type:Refereed Article
Research Division:Commerce, Management, Tourism and Services
Research Group:Banking, finance and investment
Research Field:Banking, finance and investment not elsewhere classified
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in human society
UTAS Author:Collett, PH (Mr Peter Collett)
UTAS Author:Godfrey, JM (Professor Jayne Godfrey)
UTAS Author:Hrasky, S (Dr Susan Hrasky)
ID Code:13686
Year Published:1998
Deposited By:Accounting and Corporate Governance
Deposited On:1998-08-01
Last Modified:2011-08-08

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