Definition of the reporting entity

Australian Accounting Review

Volumn 15, Issue 35, 2005, Pages 71-78

  Challen, Don ^a   Jeffery, Craig ^a  

^a Department of Treasury and Finance ^*  (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 27844456424     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2005.tb00254.x     Document Type: Article

References (15)

1. Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia, 1998, Australian Accounting Standard AAS 29 Financial Reporting by Government Departments.
2. Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia, 1998, Australian Accounting Standard AAS 31 Financial Reporting by Governments.
3. Australian Society of Certified Practising Accountants, The Institute of Chartered Accountants in Australia and Accounting Standards Review Board, 1990, SAC 1 Definition of the Reporting Entity.
4. Australian Society of Certified Practising Accountants, The Institute of Chartered Accountants in Australia and Accounting Standards Review Board, 1990, SAC 2 Objective of General Purpose Financial Reporting.
5. Australian Society of Certified Practising Accountants, The Institute of Chartered Accountants in Australia and Accounting Standards Review Board, 1990, SAC 3 Qualitative Characteristics of Financial Information.
6. Barton, A. D., 2003, “Accrual Accounting in Government: A Review of its Applications, Achievements and Problems and Proposals for Reform”, ANU CPA.
7. Challen, D. W., 2003, “Accounting Standards and the Financial Reporting Framework for the Public Sector - The Way Forward”, CPA Australia, Perth.
8. Challen, D. W., 2003, “Public Divide”, Australian CPA, November: 67-8.
9. Challen, D. W., and C. R. Jeffery., 2003, “Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles”, Australian Accounting Review 13, 2: 48-53.
10. Heads of Treasuries Accounting and Reporting Advisory Committee, 2003, “GFS/GAAP Harmonisation Technical and Conceptual Papers”, issues paper, August.
11. Heads of Treasuries Accounting and Reporting Advisory Committee, 2003, “Additional GFS/GAAP Harmonisation Papers”, issues paper, November.
12. International Monetary Fund, 2001, A Manual of Government Finance Statistics.
13. International Federation of Accountants, 1991, Study 1 “Financial Reporting by National Governments.
14. International Federation of Accountants, 1996, Study 8 “The Government Financial Reporting Entity.
15. Tasmanian Department of Treasury and Finance and Australian Department of Finance and Administration, 2003, “Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles”, issues paper, April.