IASB standards for Australia by 2005: Catapult or trojan horse?

Australian Accounting Review

Volumn 13, Issue 29, 2003, Pages 8-16

  Haswell, Stephen ^a   McKinnon, Jill ^a  

^a MACQUARIE UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 28144442671     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2003.tb00215.x     Document Type: Letter

References (10)

1. Barton, A. D., 1970, “Company Income Tax and Interperiod Allocation”, Abacus 6, September: 9-11.
2. Easton, P. D., P. H. Eddey., and T. S. Harris., 1993, “An Investigation of Revaluations of Tangible Long-Lived Assets”, Journal of Accounting Research 31, Supplement: 1-38.
3. Jubb, P. B., I. A. Langfield-Smith., and S. M. Haswell., 2002, Company Accounting, 3rd edn, Nelson, Melbourne.
4. Keys, R., 2000, “Accounting for Income Taxes”, Australian CPA.
5. Tweedie, D., 2002, Statement by Sir David Tweedie, chairman of the IASB, before the Committee on Banking, Housing and Urban Affairs of the United States Senate, 14 February.
6. Ward, T. J., 1996, “It’s Time to Simplify Income Tax for Financial Reporting”, Accounting Today, 11-24 November 18-24.
7. White, L. J., 2002, “Globalized Securities Markets and Accounting: How Many Standards?", working paper, Stern School of Business, New York University.
8. Charter, 2002, “McGregor Sets the Standard”, August: 37-8.
9. Australian Financial Review, 2002, “Companies to Count Costs of Closing Gaps”, 8 July: 52.
10. Wall Street Journal, 2002, “IASB’s Chief Implores U. S. Congress To Stand Firm on Accounting Reform”, 15 February (online edition).