Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB-Reference-Cited by-同舟云学术

Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB

Published:2020-07-07 Issue:4 Volume:30 Page:243-248
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Garg Mukesh¹^ORCID,Peach Kris²,Simnett Roger³

Affiliation:

1. Monash University Caulfield East Australia

2. Australian Accounting Standards Board Melbourne Australia

3. Auditing and Assurance Standards Board Melbourne Australia

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12314

Reference9 articles.

1. AASB2019 AASB Evidence‐informed Standard‐setting Strategy. Available at:https://www.aasb.gov.au/admin/file/content102/c3/AASB_EISSF_1572309994149.pdf accessed 7 November 2019.

2. AASB and AUASB2019 AASB and AUASB Strategy 2017–2021. Available at:https://www.aasb.gov.au/admin/file/content102/c3/AASB-AUASB%20Strategy_REVISED130619.pdf accessed 7 November 2019.

3. ASIC2019 Australian Securities and Investments Commission Act 2001. Available at:https://www.legislation.gov.au/Details/C2019C00207 accessed 10 November 2019.

4. AUASB2019 AUASB Evidence‐informed Standard‐setting Strategy. Available at:https://www.auasb.gov.au/admin/file/content102/c3/AUASBEISSStrategy.pdf accessed 7 November 2019.

5. Research, Standard Setting, and Global Financial Reporting

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