The Australian Accounting Standards Review Board: The Establishment of its Participative Review Process, 1st Edition

  • Published By:
  • ISBN-10: 131796277X
  • ISBN-13: 9781317962779
  • Grade Level Range: College Freshman - College Senior
  • 568 Pages | eBook
  • Original Copyright 2014 | Published/Released February 2016
  • This publication's content originally published in print form: 2014

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This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Table of Contents.
List of Tables.
List of Figures.
1: The A.S.R.B. - Its Organization and Functions.
2: The A.S.R.B. - Its Independence.
3: Evaluation of Competing Theories of Regulation with Applications in Accounting.
4: The Theoretical Model.
5: The History of Accounting Regulatory Policies in Australia up to 1970.
6: Professional Accounting Bodies and Accounting Standards.
7: Towards Mandatory Accounting Standards in a Changing Regulatory Environment.
8: The Creation of The A.S.R.B. - The Activities and Events.
9: The Creation of the A.S.R.B. - An Analysis.
10: Summary and Conclusions.
Appendix 1: Events and Crises Having Direct or Indirect Impact on Australian Company Financial Disclosure Regulations.
Appendix 2: Supply of Accounting Regulations - Case Law (Decisions and Dicta of Courts).
Appendix 3: Supply of Accounting Regulations - Accounting Requirements Prescribed by the Legislature.
Appendix 4: Supply of Accounting Regulations - Stock Exchange Requirements for Financial Disclosure.
Appendix 5: Supply of Accounting Regulations - Professional Accounting Bodies Institutional Set-up and Requirements.