Looking closely at CLERP
Article Abstract:
The first proposal under the Corporate Law Economic Reform Program, Accounting Standards: Building International Opportunities for Australian Business, provides for consulting with users, focusing on the economy, and identifying priority areas. Other parts of the proposal recommend establishing a Financial Reporting Council to advise on setting standards, forming an Australian Accounting Standards Committee, and using cost/benefit analysis in standard setting. One of several Issues which still need to be addressed is harmonisation with the International Accounting Standards Committee.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1998
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Review signals a new CPA program - on to 2000
Article Abstract:
The Australian Society of Certified Practising Accountants developed a new Certified Practising Accountant program to begin in 2000. Electives will remain the same but a new required course will focus on professional ethics. The multiple choice part of the exam will remain the same but a new portion of the exam will require the use of written skills.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
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The Kiwi connection
Article Abstract:
Australia and New Zealand have had an accounting harmonization agreement in effect since 1994. Both countries are working on the international harmonization of accounting standards. Public sector accounting is an issue that both countries are attempting to standardize and which leads to improvements in private sector accounting.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
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