Lets get together
Article Abstract:
The need to harmonize the accounting standards across the world is highlighted. In this context, the provisions in United States GAAP that will form a major portion of international accounting standard are also discussed. Implications of this for Australian accounting standards are also discussed.
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2006
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Debt v equity: the banana skin
Article Abstract:
The classification issues related to debt and equity in International Accounting Standards are discussed. The pitfalls therein for Australian entities are also highlighted.
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2006
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The urge to converge
Article Abstract:
An issue about US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) convergence project is discussed.
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2006
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