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Standard Setting and Economic Consequences: An Ethical Issue


Collett, PH, Standard Setting and Economic Consequences: An Ethical Issue, Abacus, 31, (1) pp. 18-30. ISSN 0001-3072 (1995) [Refereed Article]

DOI: doi:10.1111/j.1467-6281.1995.tb00352.x


This article examines difficulties associated with the Australian Conceptual Framework requirement that standard setters have to take into account the economic consequences of their decisions, particularly in relation to the possibility that qualitative criteria such as representational faithfulness might have to be sacrificed in the process. By identifying and assessing the ethical implications of the standard setting task, these difficulties are shown to be avoidable. Copyright © 1995, Wiley Blackwell. All rights reserved

Item Details

Item Type:Refereed Article
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Financial accounting
Objective Division:Commercial Services and Tourism
Objective Group:Financial services
Objective Field:Finance services
UTAS Author:Collett, PH (Mr Peter Collett)
ID Code:3875
Year Published:1995
Deposited By:Accounting and Corporate Governance
Deposited On:1995-08-01
Last Modified:2011-08-22

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