2005 - It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework

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15 Citations (Scopus)


This article reviews the current financial reporting framework in Australia by considering three groups that are involved in the production of companies' financial reports: rule-makers, financial report preparers and rule-enforcers. We outline dramatic changes to the financial reporting framework in the period 2002-04 (primarily from CLERP 9) and explore the effect on the roles and activities of various groups of the adoption of international accounting standards in Australia.
Original languageEnglish
Pages (from-to)68-78
JournalAustralian Accounting Review
Issue number2
Publication statusPublished - 2005


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