The Australian Accounting Standards Review Board (RLE Accounting)

The Establishment of its Participative Review Process

Gebonden Engels 2013 9780415720144
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Samenvatting

This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.

Specificaties

ISBN13:9780415720144
Taal:Engels
Bindwijze:Gebonden
Aantal pagina's:566
Uitgever:Taylor & Francis Ltd

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Inhoudsopgave

1: Introduction; 2: The A.S.R.B. — Its Organization and Functions; 3: The A.S.R.B. — Its Independence; 4: Evaluation of Competing Theories of Regulation With Applications in Accounting; 5: The Theoretical Model; 6: The History of Accounting Regulatory Policies in Australia up to 1970; 7: Professional Accounting Bodies and Accounting Standards; 8: Towards Mandatory Accounting Standards in a Changing Regulatory Environment; 9: The Creation of the A.S.R.B. — The Activities and Events; 10: The Creation of the A.S.R.B. — an Analysis; 11: Summary and Conclusions

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          The Australian Accounting Standards Review Board (RLE Accounting)