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The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of its Participative Review Process: Routledge Library Editions: Accounting

Autor Asheq Rahman
en Limba Engleză Paperback – 28 feb 2016
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.
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Specificații

ISBN-13: 9781138988804
ISBN-10: 1138988804
Pagini: 572
Dimensiuni: 174 x 246 mm
Greutate: 1.05 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting

Locul publicării:Oxford, United Kingdom

Public țintă

General, Postgraduate, Professional, and Undergraduate

Notă biografică

Multivolume collection by leading authors in the field

Cuprins

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

Descriere

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.