The standards revolution: the view from the AARF

Article Abstract:

Australia's attempt to establish new accounting standards is both exciting and full of challenges, according to the Australian Research Foundation's Warren McGregor. The move to revamp the current accounting structure is in part due to the desire to be more in-line with international accounting standards. The changes are also the result of the government's desire to have business and other groups involved in setting the country's accounting framework.

Australia, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, Laws, regulations and rules, Interview, Accounting services, Accounting law, McGregor, Warren

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'Big picture' man - the view from the IASC

Article Abstract:

The International Federation of Accountants' International Accounting Standards Committee Chmn Stig Enevoldsen has the daunting task of merging the accounting standards system of several groups into one system. The US would like to duplicate its Financial Accounting Standards Board. It is also possible that it will remain one committee that operates several different accounting systems.

Accounting Methods, World, Management, International Accounting Standards Board

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The great intangible debate

Article Abstract:

The failure of Australian accounting governing bodies to standardize the methods of intangible asset calculating may result in some firms facing negative profits when new laws are eventually drawn up.

Accounting and auditing, Intangible property, Intangible assets

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