AAS32 ObtainingaCopyofthisAccountingStandard CopiesofthisStandardareavailableforpurchasefromtheAustralian AccountingResearchFoundationbycontacting: TheCustomerServiceOfficer AustralianAccountingResearchFoundation 211HawthornRoad CaulfieldVictoria3162 AUSTRALIA Phone:(03)95243637 Fax:(03)95243687 E-mail:publications@aarf....
Australian Accounting Standard AAS 27 Financial Reporting by Local Governments was first issued in 1991 and, among other significant reforms, proposed that local governments report land under roads as an asset in their financial reports. However, persistent opposition to this requirement and practical ...
the ABS accrual GFS which is an economic reporting standard for government based on relevant international statistical standards. the Australian Accounting Standard (AAS31) Financial Reporting by Government, which is the relevant accounting standard for financial reporting by government agencies ...
arising from dissatisfaction with certain elements of the new accounting standards and concepts, particularly, the Australian Accounting Standard AAS 27 "Financial Reporting by Local Governments" and the Standard Accounting Concepts SAC 4 "Definition and Recognition of the Elements of Financial Statements....
arising from dissatisfaction with certain elements of the new accounting standards and concepts, particularly, the Australian Accounting Standard AAS 27 "Financial Reporting by Local Governments" and the Standard Accounting Concepts SAC 4 "Definition and Recognition of the Elements of Financial Statements....
Accounting reforms have resulted in adoption of two different systems of accrual accounting by governments — the Government Finance Statistics (GFS) system and the professional Australian Accounting Standards (AAS) system — which provide significantly different measurements of the budget balance. However,...
This article empirically documents the impact of regulation of goodwill accounting practice in Australia. Using a sample of 84 firms over the period 1983 to 1989, this study investigates changes in accounting practice in response to both professional regulation (AAS 18) and statutory-backed ...
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