September 2014
Intermediate to advanced
166 pages
3h 59m
English
AASB. See Australian Accounting Standards Board
Accounting concepts
business entity concept, 4
consistency concept, 5
historical cost concept, 6–7
matching concept, 5
money measurement concept, 6
Accounting convergence, barriers, 132
Accounting Principles Board (APB), 14
Accounting profession, 35–36, 64
Accounting regulations
concepts and assumptions, 4–7
dilemmas, 2–3
internationalization
advantages, 45–46
criteria and conclusions, 46–48
reasons for, 44–45
variations and manipulations, 7–10
Accounting Standards Advisory Forum (ASAF), 135
Accounting Standards Board (AcSB), 27–28
Accounting Standards Oversight Council (AcSOC), 27–28
AcSB. See Accounting Standards Board
AcSOC. See Accounting Standards Oversight Council
Aftermath, financial ...