Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework-Reference-Cited by-同舟云学术

Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework

Published:2019-05-29 Issue:4 Volume:60 Page:3621-3645
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Handley Karen¹^ORCID,Evans Elaine²^ORCID,Wright Sue¹^ORCID

Affiliation:

1. The University of Newcastle Newcastle NSW Australia

2. Macquarie University Sydney NSW Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12490

Reference65 articles.

1. AASB 2004 AASB response to the IASB's discussion paper preliminary views on accounting standards for small and medium sized entities.

2. AASB 2007 ITC 12 – request for comment on a proposed revised differential reporting regime for Australia and IASB Exposure Draft of a proposed IFRS for small and medium‐sized entities.

3. AASB 2009a Differential financial reporting – reducing disclosure requirements. Available at:http://www.aasb.gov.au/admin/file/content105/c9/AASB_Consultation_Paper.pdf.

4. AASB 2009b Draft exposure draft revised differential reporting framework and preliminary proposed disclosures under the reduced disclosure regime (RDR). Available at:http://www.aasb.gov.au/AASB-Board/Staff-Papers.aspx?preview=true.

5. AASB 2009c Framework for the preparation and presentation of financial statements. Available at:http://www.aasb.gov.au/admin/file/content105/c9/Framework_07-04_COMPdec07_01-09.pdf.

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