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

Philip Brown; Ann Tarca

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

Research output: Contribution to journal › Article › peer-review

Abstract

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 language	English
Pages (from-to)	68-78
Journal	Australian Accounting Review
Volume	15
Issue number	2
Publication status	Published - 2005

Cite this

@article{31d587479a4e4b788919bf0c8bd11080,

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

abstract = "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.",

author = "Philip Brown and Ann Tarca",

year = "2005",

language = "English",

volume = "15",

pages = "68--78",

journal = "Australian Accounting Review",

issn = "1035-6908",

publisher = "Wiley-Blackwell",

number = "2",

}

TY - JOUR

T1 - 2005 - It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework

AU - Brown, Philip

AU - Tarca, Ann

PY - 2005

Y1 - 2005

N2 - 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.

AB - 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.

M3 - Article

SN - 1035-6908

VL - 15

SP - 68

EP - 78

JO - Australian Accounting Review

JF - Australian Accounting Review

IS - 2

ER -

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

Abstract

Fingerprint

Cite this