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Standard-Setting in Australia: Implications of Recent Radical Reform Proposals
journal contribution
posted on 2023-05-16, 11:08 authored by Collett, PH, Godfrey, JM, Hrasky, SWe 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.
History
Publication title
Australian Accounting ReviewVolume
8Issue
16Pagination
9-17ISSN
1035-6908Department/School
TSBEPublisher
The Australian Society of Certified Practising AccountantsPlace of publication
AustraliaRepository Status
- Restricted