The Australian Accounting Standards Review Board

The Establishment of its Participative Review Process
1. Auflage 2016
ISBN: 978-1-138-98880-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 572 Seiten, Format (B × H): 174 mm x 246 mm, Gewicht: 1048 g

Reihe: Routledge Library Editions: Accounting

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.

Zielgruppe

General, Postgraduate, Professional, and Undergraduate

Autoren/Hrsg.

Rahman, Asheq R.

Rahman, Asheq

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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

Über Autor(innen)

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