The pivotal role of accounting concepts in the development of public sector accounting standards

Australian Accounting Review

Volumn 9, Issue 17, 1999, Pages 3-8

  McGregor, Warren ^a  

^a Australian Accounting Research Foundation   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 27944475775     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1999.tb00093.x     Document Type: Article

References (8)

1. Australian Accounting Research Foundation, 1992, AAS 24 Consolidated Financial Reports.
2. Australian Accounting Research Foundation, 1996, AAS 27 Financial Reporting by Local Governments.
3. Australian Accounting Research Foundation, 1996, AAS 29 Financial Reporting by Government Departments.
4. Australian Accounting Research Foundation, 1996, AAS 31 Financial Reporting by Governments.
5. Australian Accounting Research Foundation and Australian Accounting Standards Board, 1990, SAC 2 Objective of General Purpose Financial Reporting.
6. Australian Accounting Research Foundation and Australian Accounting Standards Board, 1990, SAC 3 Qualitative Characteristics of Financial Information.
7. Australian Accounting Research Foundation and Australian Accounting Standards Board, 1995, SAC 4 Definition and Recognition of the Elements of Financial Statements.
8. New Zealand Finance and Expenditure Committee, 1991, “Report of the Finance and Expenditure Committee into Reporting by the Crown and its Subsidiaries to the House of Representatives.