IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v20y2010i4p403-406.html
   My bibliography  Save this article

Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector

Author

Listed:
  • Allan Barton

Abstract

No abstract is available for this item.

Suggested Citation

  • Allan Barton, 2010. "Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector," Australian Accounting Review, CPA Australia, vol. 20(4), pages 403-406, December.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:4:p:403-406
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00110.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Allan Barton, 2005. "Professional Accounting Standards and the Public Sector—a Mismatch," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 138-158, June.
    2. WARREN McGREGOR, 1999. "The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards," Australian Accounting Review, CPA Australia, vol. 9(17), pages 3-8, March.
    3. Kevin M. Stevenson, 2010. "Commentary: IFRS and the Domestic Standard Setter – Is the Mourning Period Over?," Australian Accounting Review, CPA Australia, vol. 20(3), pages 308-312, September.
    4. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    5. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Malcolm Abbott & Angela Tan†Kantor, 2018. "Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation," Australian Accounting Review, CPA Australia, vol. 28(2), pages 266-278, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    2. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    3. Yeny Andriani & Ralph Kober & Juliana Ng, 2010. "Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions," Australian Accounting Review, CPA Australia, vol. 20(2), pages 144-153, June.
    4. Malcolm Abbott & Angela Tan†Kantor, 2018. "Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation," Australian Accounting Review, CPA Australia, vol. 28(2), pages 266-278, June.
    5. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    6. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    7. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    8. Irlan Fery, 2018. "The Influence of Information Technology on Application of Accrual Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 194-208, July.
    9. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    10. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    11. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
    12. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    13. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    14. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    15. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    16. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, July.
    17. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    18. Susan Newberry, 2004. "Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants," Australian Accounting Review, CPA Australia, vol. 14(33), pages 11-21, July.
    19. Khaldoon Al†Htaybat, 2018. "IFRS Adoption in Emerging Markets: The Case of Jordan," Australian Accounting Review, CPA Australia, vol. 28(1), pages 28-47, March.
    20. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:20:y:2010:i:4:p:403-406. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.