Reporting entity concept: a case study of the failure of principles‐based regulation
- 1 March 2007
- Vol. 43 (1), 49-75
- https://doi.org/10.1111/j.1467-6281.2007.00217.x
Abstract
No abstract availableKeywords
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- Rules, principles and judgments in accounting standardsAbacus, 2006
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- Principles-Based Accounting StandardsAccounting Horizons, 2003
- Practical Problems In The Reporting Entity ConceptAustralian Accounting Review, 1992
- Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’Accounting and Business Research, 1987