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ED 106 meets ED 108

Article Abstract:

Accounting standards set by the International Accounting Standards Board (IASB) have a direct influence on standards set by the Australian Accounting Standards Board (AASB). However, decisions made by the AASB on director and executive disclosures will not be affected by the IASB.

Author: Stoddart, Ellen K.
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
World

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2005 implementation-A status report

Article Abstract:

The year 2005 marks the implementation of International Accounting Standards (IAS's), now known as International Financial Reporting Standards (IFRS's). This implementation will improve efficiency of capital markets and bring a transparency in financial reporting.

Author: Alfredson, Keith
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
International Accounting Standards Board, Powers and duties

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What's new

Article Abstract:

The Australian Accounting Standards Board (AASB) focused on the implementation of 2005 convergence. The AASB's progress, plans and approach towards convergence are discussed.

Author: Dawes, Jeanette
Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003

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Subjects list: Standards, Australia, Accounting
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