Inadequacies and inconsistencies in superannuation fund financial disclosure: The need for a principles-based approach

Australian Economic Review

Volumn 36, Issue 1, 2003, Pages 89-97

  Gallery, Gerry ^a   Gallery, Natalie ^b  

^a UNIVERSITY OF NEW SOUTH WALES   (Australia)

^b UNIVERSITY OF SYDNEY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

INVESTMENT; PENSION SYSTEM; TAX SYSTEM;

AUSTRALIA;

EID: 0037368855     PISSN: 00049018     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-8462.00269     Document Type: Article

References (20)

1. Australian Accounting Research Foundation 1990a, SAC 2 Objectives of General Purpose Financial Reporting, August.
2. Australian Accounting Research Foundation 1990b, SAC 3 Qualitative Characteristics of Financial Information, August.
3. Australian Accounting Research Foundation 1993, AAS 25 Financial Reporting by Super-annuation Plans, issued August 1990, revised May 1992 and March 1993.
4. Australian Accounting Research Foundation and Australian Accounting Standards Board 1995, Statement of Accounting Concepts SAC 4 Definition and Recognition of the Elements of Financial Statements, March.
5. Australian Accounting Standards Board 1998, AASB 1039: Concise Financial Reports, December.
6. Australian Accounting Standards Board 2000, AASB 1005: Segment Reporting, August.
7. Australian Prudential Regulation Authority 2002, Superannuation Trends, September quarter 2002.
8. Beaver, W. H. 1998, Financial Reporting: An Accounting Revolution, 3rd edn, Prentice Hall, Upper Saddle River, New Jersey.
9. Christensen, J. A. and Demski, J. S. 2003. Accounting Theory: An Information Content Perspective, McGraw-Hill, New York.
10. Dawkins, J. 1992, Strengthening Super Security: New Prudential Arrangements for Superannuation, Statement by the Treasurer of the Commonwealth of Australia, 21 October, AGPS, Canberra.
11. Gallery, N. 1999, 'Financial reporting by superannuation funds: A study of the evolution and effects of AAS 25', PhD thesis, Griffith University.
12. Gallery, N. 2002, 'Superannuation fund choice: Opening Pandora's box', Drawing Board: An Australian Review of Public Affairs; available at http://www.econ.usyd.edu.au/drawingboard/.
13. Gallery, N. 2003, 'Are superannuation disclosures in company financial reports useful?', Australian Accounting Review, iss. 31, vol. 13, forthcoming.
14. Gallery, N., Brown, K. and Gallery, G. 1996, 'Privatising the pension', Journal of Australian Political Economy, vol. 38, pp. 98-124.
15. Gallery, G. and Gallery, N. 2002, 'Applying the conceptual framework to non-corporate entities: The case of accounting for superannuation funds', paper presented to Conceptual Framework Revisited Forum, University of Sydney, November.
16. Insurance and Superannuation Commission 1996, ISC Bulletin, June quarter.
17. International Accounting Standards Committee 1996, Exposure Draft E54: Employee Benefits, October.
18. Ramsay, I. 2002, 'Disclosure of fees and charges in managed investments', report to Australian Securities and Investments Commission, September.
19. Storey, R. K. and Storey, S. 1998, The Framework of Financial Accounting Concepts and Standards, Special Report, Financial Accounting Standards Board, Norwalk, Connecticut.
20. Vickers, J. and Yarrow, G. 1991, Privatization: An Economic Analysis, MIT Press, Cambridge, Massachusetts.