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Financial reporting policy in a dynamic environment

Faux, Jeffrey and Wise, Victoria 2005, Financial reporting policy in a dynamic environment, International review of business research, vol. 1, no. 2, pp. 1-9.

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Title Financial reporting policy in a dynamic environment
Author(s) Faux, Jeffrey
Wise, Victoria
Journal name International review of business research
Volume number 1
Issue number 2
Start page 1
End page 9
Publisher World Business Institute
Place of publication Melbourne, Vic.
Publication date 2005-11
ISSN 1832-9543
Summary To cope with the increasing globalisation of capital markets, financial regulators in Australia have embarked on an ambitious program to converge national accounting standards with International Financial Reporting Standards. The convergence program means 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 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.
Language eng
Field of Research 150101 Accounting Theory and Standards
150103 Financial Accounting
HERDC Research category C1.1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024491

Document type: Journal Article
Collections: Deakin Graduate School of Business
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