Australian Accounting Standards BoardComment lettersConsultationStandard﹕ettingThis paper explores the motives of participants in the standard﹕etting process, based on the premise that standard﹕etters strive for standards that are useful for decision﹎aking by a wide range of financial statement users. ...
Australian Accounting Standards Board, [...] legco.gov.hk 至於按揭證券公司指出,澳洲、美國及歐洲的證券化論壇已 展開一項全球計劃,就證券化交易的會計事宜制訂一套修訂藍本,政 府當局就此方面告知法案委員會,據 其從 國 際會 計準則委員會及澳洲 會計準則委員會方面得悉,有關組織只是請當局就應用《國際會...
(2015) found that Australian students from the Global North demonstrated a high level of awareness and understanding of plagiarism. However, research on Croatian (Bašić et al., 2019) and Canadian students (Bokosmaty et al., 2019) unveiled troubling results where these students struggled with...
In particular, Smith and Richardson (1999) analyze the effect of the Australian Tax Law Improvement Project (TLIP), an Australian public policy aimed at reducing: (i) compliance and administration costs attributable to the complexity of legislation (mainly in terms of the amount of assistance ...
Our results instead suggest that it is the similarity of economic characteristics and institutions that explains much of the observed correlation between Australian and US output growth. 展开 关键词: business cycle correlations international economic integration ...
If you are a multi-platform vendor it's even more imperative you invest in this software, it will undoubtedly pay itself off in tax savings, and in valuable time that allows you to continue to grow your online business. Not to mention, the peace of mind from knowing your accounting proces...
While less common than the indirect method, the direct method has its advantages. In fact, even though each method is accepted by the Generally Accepted Accounting Practices (GAAP) andInternational Financial Reporting Standards (IFRS), both guidelines actually encourage the use of the direct method....
Corporate governance and board composition: Diversity and independence of Australian boards Corporate Governance: An International Review, 15 (2) (2007), pp. 194-207 CrossRefView in ScopusGoogle Scholar Keasey et al., 2015 K. Keasey, B. Martinez, J. Pindado Young family firms: Financing decisio...
In Australia, the general consumer protections in the Australian Consumer Law (ACL) equally apply to “green” and environmental claims and provide a more commonly used path. Key risks to manage include misleading and deceptive conduct and false representations, which carry significant pecuniary penal...
Since the early 1970s, in an effort to improve road safety, Australian railway authorities have made a concerted effort to reduce the number of level road-rail crossings, particularly those controlled by passive devices such as 'give way' or 'stop' signs. Despite this effort, approximately 1400...