International harmonization: Cautions from the Australian experience

Accounting Horizons

Volumn 15, Issue 2, 2001, Pages 171-182

  Collett, Peter H ^a   Godfrey, Jayne M ^a   Hrasky, Sue L ^a  

^a UNIVERSITY OF TASMANIA   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0005699973     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2001.15.2.171     Document Type: Note

References (24)

1. Accounting Standards Review Board (ASRB). 1985. Criteria for the Evaluation of Accounting Standards. Release 100. Caulfield, Victoria: ASRB.
2. Accounting Standards Review Board (ASRB). 1987. Foreign Currency Translation. ASRB 1012. Town, Province: Publisher/Publishing Body.
3. Australian Accounting Standards Board (AASB). 1992a. Consolidated Accounts. AASB 1024. Caulfield, Victoria: AASB.
4. Australian Accounting Standards Board (AASB). 1992b. Definition and Recognition of the Elements of Financial Statements. Statement of Accounting Concepts 4. Caulfield, Victoria: AASB.
5. Australian Accounting Standards Board (AASB). 1994. Towards International Comparability of Financial Reporting. Caulfield, Victoria: AASB.
6. Bayless, R., J. Cockrane, T. Harris, J. Leisenring, J. McLaughin, and J. P. Wirtz. 1996. International access to U.S. capital markets-An AAA forum on accounting policy. Accounting Horizons (10): 75-94.
7. Beresford, D. R. 2000. A newcomer on the international scene. The CPA Journal. Available at http://www.nysscpa.org/cpajournal/2000/0300/f14300a.htm.
8. Collett, P., J. Godfrey, and S. Hrasky. 1998. Standard-setting in Australia: Implications of recent radical reform proposals. Australian Accounting Review (8): 9-17.
9. Commission of the European Communities. 2000. EU Financial Reporting Strategy: The Way Forward. Communication from the Commission to the Council and the European Parliament. June. Brussels, Belgium: Commission of European Communities.
10. Commonwealth of Australia. 1997. Accounting Standards: Building International Opportunities for Australian Business. Corporate Law Economic Reform Program Paper No. 1. Canberra, Australia: AGPS.
11. Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (11): 75-90.
12. Hines, R. 1983. Economic consequences of accounting standards: Reason for ASRB. Chartered Accountant in Australia (54): 25.
13. Horngren, C. T. 1973. The marketing of accounting standards. Journal of Accountancy (October): 61-66.
14. International Accounting Standards Committee (IASC). 1997. International Accounting Standards. London, U.K.: IASC.
15. International Organisation of Securities Commissions (IOSCO). 2000. IASC Standards. Press release. May. Sydney, Australia: IOSCO.
16. Lev B. and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21: 107-138.
17. McGregor, W. 1999. The standards revolution: The view from the AARF. Australian CPA (April): 32-33.
18. Sharpe, M. 1998. Looking for harmony: Building a global framework. Australian Accountant: 16-18.
19. Spencer, K. 1998. The view from the AASB: Take it easy, get it right. Australian Accountant March: 20-22.
20. Sutton, M. H. 1997. Financial reporting in U.S. capital markets: International dimensions. Accounting Horizons 11: 96-102.
21. Walker, R. 1987. Australia's ASRB-A case study of political activity and regulatory "Capture." Accounting and Business Research 67 (17): 269-286.
22. Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.
23. Wood, C. 1996. Standards levy gets harmonious response. Business Review Weekly 26 (August): 92.
24. Zarzeski, M. T. 1996. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons 10: 18-37.