Measure for measure: new issues or old problems?

Article Abstract:

Acceptance of market value accounting in Australia will be difficult to achieve. Many companies are opposed to a present value accounting system, choosing instead to support traditional modified historical cost accounting methods. Additionally, many accountants are not eager to change their methods because much of their energy and time has been spent working on harmonization to international accounting standards.

Australia, Models

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Japan looks to higher standards

Article Abstract:

Japan is planning to implement the International Accounting Standards Committee's accounting standard (IAS) 39 for business enterprises. Additional information on IAS 39 requirements is also included.

Japan, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, Services, Accounting and auditing, Accounting services, Business enterprises, International Accounting Standards Board, Auditors, Financial statements, Accounting law

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Starting up - the FRC starts to roll

Article Abstract:

Issues are presented concerning the establishment of the Financial Reporting Council. The composition of the board, and the constraints and ambitions of its chairman Paul Rizzo are discussed.

Management, Influence, Rizzo, Paul J., Financial Reporting Council (Australia)

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