Financial reporting regulation in ASEAN: Features and prospects

International Journal of Accounting

Volumn 31, Issue 2, 1996, Pages 239-259

  Craig, Russell J ^a   Diga, Joselito G ^a  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

Accounting harmonization; ASEAN; Comparative international accounting; Financial reporting regulation

Indexed keywords

EID: 0038969275     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(96)90006-0     Document Type: Article

References (10)

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3. Ahmad, Megat Abdul Rahman. 1980. "The Accountancy Profession in Malaysia-Some Current Issues." Pp. 6-15 in Proceedings of the Second ASEAN Federation of Accountants Conference.
4. Alindada, Carlos R. 1982. "The Need for a Structured Standards-Setting Process." Pp. 1-7 in Proccedings of the 36th Philippine Institute of Certified Public Accountants National Convention, November.
5. Alindada, Carlos R. and Jesus A. Casino. 1978, "Harmonization of Accounting Principles and Standards," Pp. 69-77 in Proceedings of the First Conference of the ASEAN Federation of Accountants, Manila, November.
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9. _. 1989. Circular SE-24/PM/1987-Directives Regarding the Form & Content of Financial Statements of Indonesian Listed Companies. Jakarta: Drs. Hadi Sutanto.
10. Banaria, Pascasio S. 1983. "Standards Setting by the Accounting Standards Council," Accountants' Journal (Philippines), 33(2): 3-6.