Application of the reporting entity concept and lodgement of special purpose financial statements

Carey, Peter, Potter, Brad and Tanewski, George 2014, Application of the reporting entity concept and lodgement of special purpose financial statements, Australian Accounting Standards Board, Commonwealth of Australia, Melbourne, Vic..

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Title Application of the reporting entity concept and lodgement of special purpose financial statements
Author(s) Carey, Peter
Potter, Brad
Tanewski, George
Publication date 2014
Series AASB Research Report No. 1
Total pages 147 p.
Publisher Australian Accounting Standards Board, Commonwealth of Australia
Place of Publication Melbourne, Vic.
Keyword(s) differential reporting
private companies
reporting entity concept
Statement of Accounting Concepts 1 (SAC1)
general purpose financial statements, special purpose financial statements
Summary This Research Report analyses the application of the reporting entity concept and the adoption of special purpose financial reporting, particularly by entities lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with state-based regulators in Australia’s three most populous states, namely, Consumer Affairs Victoria, NSW Fair Trading and Queensland Office of Fair Trading. This Report does not cover entities that have their equity interests traded in a public market, such as listed companies, and some other entities with ‘public accountability’.
ISSN 2203-6512
Language eng
Field of Research 150101 Accounting Theory and Standards
150102 Auditing and Accountability
150103 Financial Accounting
Socio Economic Objective 910599 Measurement Standards and Calibration Services not elsewhere classified
HERDC Research category A4 Major research monograph
Persistent URL http://hdl.handle.net/10536/DRO/DU:30064941

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Created: Tue, 15 Jul 2014, 12:36:41 EST by George Tanewski

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