ED151, A Flawed Approach
This paper argues the recent proposals expressed by the Australian Accounting StandardBoard in Exposure Draft 151 contradicts the historical trend of standard setters attemptingto achieve the objective of financial reporting, that is, the provision of decision-usefulinformation for users of general...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2007-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol1/iss3/2 |