메뉴 건너뛰기




Volumn 15, Issue 36, 2005, Pages 68-78

2005 - it’s here, ready or not: A review of the australian financial reporting framework

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84997989052     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2005.tb00294.x     Document Type: Article
Times cited : (16)

References (45)
  • 1
    • 68849084866 scopus 로고    scopus 로고
    • Pathway to 2005 IASB Standards
    • Alfredson, K., 2003, “Pathway to 2005 IASB Standards”, Australian Accounting Review 13, 1: 3-7.
    • (2003) Australian Accounting Review , vol.13 , Issue.1 , pp. 3-7
    • Alfredson, K.1
  • 3
    • 85040406211 scopus 로고    scopus 로고
    • February: 70. Available at
    • Australian Accounting Standards Board, 2004a, “AASB Action Alert”, February: 70. Available at http: www.aasb.com.au.
    • (2004) AASB Action Alert
  • 4
    • 85040437923 scopus 로고    scopus 로고
    • press release, 16 July. Available at
    • Australian Accounting Standards Board, 2004b, “AASB Chairman Announces Year 2005 Target Achieved”, press release, 16 July. Available at http: www.aasb.com.auwhatsnewmediareleases_index.htm.
    • (2004) AASB Chairman Announces Year 2005 Target Achieved
  • 5
    • 85040395731 scopus 로고    scopus 로고
    • August. Available at
    • Australian Accounting Standards Board, 2004c, “UIG Action Alert 04-6", August. Available at http: www.aasb.com.au.
    • (2004) UIG Action Alert 04-6
  • 6
    • 85040434280 scopus 로고    scopus 로고
    • Australian Prudential Regulation Authority, 2004a, “APRA’s Objectives and Funding”. Available at http: www.apra.gov.auaboutApra.
    • (2004) APRA’s Objectives and Funding
  • 8
    • 24944495682 scopus 로고    scopus 로고
    • Australian Securities and Investments Commission, 2003, “Annual Report”. Available at http: www.asic.gov.au.
    • (2003) Annual Report
  • 9
    • 85040434178 scopus 로고    scopus 로고
    • Australian Securities and Investments Commission, 2004, “Integrity of the Market”. Available at http: www.asx.com.auaboutIntegrity_AA2.shtm.
    • (2004) Integrity of the Market
  • 11
    • 85040422011 scopus 로고    scopus 로고
    • Australian Stock Exchange, 2004, “Market Integregrity”. Available at http: www.asx.com.auaboutIntegrity_AA2.shtm.
    • (2004) Market Integregrity
  • 13
    • 84986057889 scopus 로고    scopus 로고
    • July
    • Blake Dawson Waldron, 2004, “The BDW Guide to CLERP 9", July. Available at http: www.bdw.com.au.
    • (2004) The BDW Guide to CLERP 9
  • 14
    • 28144440344 scopus 로고    scopus 로고
    • Politics, Processes and the Future of Australian Accounting Standards
    • Brown, P., and A. Tarca., 2001, “Politics, Processes and the Future of Australian Accounting Standards”, Abacus 37, 3: 267-96.
    • (2001) Abacus , vol.37 , Issue.3 , pp. 267-296
    • Brown, P.1    Tarca, A.2
  • 15
    • 33750178688 scopus 로고    scopus 로고
    • Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us
    • Brown, P., and G. Clinch., 1998, “Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us”, Australian Accounting Review 8, 1: 21-9.
    • (1998) Australian Accounting Review , vol.8 , Issue.1 , pp. 21-29
    • Brown, P.1    Clinch, G.2
  • 16
    • 84892030200 scopus 로고    scopus 로고
    • A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU
    • Brown, P., and A. Tarca., 2005, “A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU”, European Accounting Review, 14, 1: 181-212.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 181-212
    • Brown, P.1    Tarca, A.2
  • 21
    • 85040382791 scopus 로고    scopus 로고
    • Department of Treasury, Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act, No 103, Available from http: scale-plus.law.giv.auhtmlcomactbrowseTOCN.htm.
  • 23
  • 24
    • 85040386493 scopus 로고    scopus 로고
    • Regulation (EC) No. 1606/2002, 19 July. Available at
    • European Commission (EC), 2002, Regulation (EC) No. 1606/2002, 19 July. Available at http: europa.eu.intsmartapicgi sga_docPsmar-tapi!celexapi!prod!CELEXnumdoc&lg=en&num-doc=32002R1606&model=guichett.
    • (2002)
  • 25
    • 0037631853 scopus 로고    scopus 로고
    • The Regulatory Framework for Financial Reporting and Auditing in the United Kingdom: The Present Position and Impending Changes
    • Fearnley, S., and T. Hines., “The Regulatory Framework for Financial Reporting and Auditing in the United Kingdom: The Present Position and Impending Changes”, The International Journal of Accounting 38: 215-33.
    • The International Journal of Accounting , vol.38 , pp. 215-233
    • Fearnley, S.1    Hines, T.2
  • 27
    • 84863536672 scopus 로고    scopus 로고
    • April. Available at
    • Fédération des Experts Comptables Européens (FEE), 2002, “Discussion Paper on Enforcement of IFRS Within Europe”, April. Available at http: www.fee.bepublicationsmain.htm.
    • (2002) Discussion Paper on Enforcement of IFRS Within Europe
  • 29
    • 84882004346 scopus 로고    scopus 로고
    • Adoption of International Accounting Standards by 2005
    • Financial Reporting Council, July
    • Financial Reporting Council, 2002, “Adoption of International Accounting Standards by 2005", Bulletin of the Financial Reporting Council 3, July. Available at http: www.frc.gov.au.
    • (2002) Bulletin of the Financial Reporting Council , vol.3
  • 30
    • 85040402080 scopus 로고    scopus 로고
    • Financial Reporting Council, 2004, “About the Financial Reporting Council”. Available at http: www.frc.gov.aucontentabout.asp.
    • (2004) About the Financial Reporting Council
  • 31
    • 4243139959 scopus 로고    scopus 로고
    • Financial Reporting Council, 2003, “Annual Review”. Available at http: www.frc.org.ukpublications.html.
    • (2003) Annual Review
  • 33
    • 26444449123 scopus 로고    scopus 로고
    • Available at
    • Institute of Chartered Accountants Australia/Certified Practising Accountants Australia, 2004, “Code of Professional Conduct”. Available at http: www.icaa.org.autechindex.cfm ?menu=299&id=A103351800.
    • (2004) Code of Professional Conduct
  • 34
    • 85040437865 scopus 로고    scopus 로고
    • Fl Statement of Professional Independence. Available at
    • Institute of Chartered Accountants Australia/Certified Practising Accountants Australia, 2002, Fl Statement of Professional Independence. Available at http: www.icaa.org.autechindex.cfm ?menu=299&id=A103351800.
    • (2002)
  • 35
    • 85040403766 scopus 로고    scopus 로고
    • Available at
    • Institute of Chartered Accountants Australia, 2004, “Australian Business Slow to Act on IFRS: ICAA Survey”. Available at http: www.icaa.org.aunewsindex.cfm id=A110256693&r=can220704.
    • (2004) Australian Business Slow to Act on IFRS: ICAA Survey
  • 36
    • 85040429117 scopus 로고    scopus 로고
    • International Accounting Standards Board, 2004, “Active Projects”. Available at http: www.iasb.orgcurrentactive_projects.asp.
    • (2004) Active Projects
  • 41
    • 85040394740 scopus 로고    scopus 로고
    • Public Companies Auditors Oversight Board, 2004, “PCAOB Standards”. Available at http: www.pcaobus.orgpcaob_standards.
    • (2004) PCAOB Standards
  • 45
    • 85040432853 scopus 로고    scopus 로고
    • speech to the 2003 AICPA national conference on current SEC developments, December. Available at
    • Taub, S., 2003, speech to the 2003 AICPA national conference on current SEC developments, December. Available at http: www.sec.govnewsspeechspch 121103sat.htm.
    • (2003)
    • Taub, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.