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Differential reporting policy in a changing financial environment

Faux, Jeffrey and Wise, Victoria 2004, Differential reporting policy in a changing financial environment, in Proceedings of International Business Research Conference 2004, World Business Institute, Melbourne, Vic., pp. 1-10.

Document type: Conference Paper
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Title Differential reporting policy in a changing financial environment
Author(s) Faux, Jeffrey
Wise, Victoria
Conference name International Business Research Conference (2004 : Melbourne, Victoria)
Conference location Melbourne, Victoria
Conference dates 15-16 November 2004
Title of proceedings Proceedings of International Business Research Conference 2004
Editor(s) Hoque, Mohammd Ziual
Publication date 2004
Start page 1
End page 10
Publisher World Business Institute
Place of publication Melbourne, Vic.
Keyword(s) convergence
international financial reporting standards
differential reporting policy
Summary To contend with the globalisation of capital markets the Financial Reporting Council (FRC) in Australia has embarked on a convergence program with International Financial Reporting Standards (IFRS). The convergence program is a significant departure from present financial reporting policy and will necessitate substantial change by reporting entities. The effectiveness of the existing differential reporting policy is drawn into question in the light of the changes taking place. An evaluation of the perceptions of the effectiveness of the extant differential reporting model is undertaken and alternative policy approaches considered. The findings indicate that certain aspects of the differential reporting model have had inherent problems not necessarily related to the recent policy change and that corrective action needs to be undertaken to maintain its relevance.
Notes Reproduced with kind permission of the copyright owner.
ISBN 9780646441917
0646441914
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024304
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