Reporting entity concept: a case study of the failure of principles-based regulation
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References listed on IDEAS
- George J. Benston & Michael Bromwich & Alfred Wagenhofer, 2006. "Principles- versus rules-based accounting standards: the FASB's standard setting strategy," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 165-188.
- David Alexander & Eva Jermakowicz, 2006. "A true and fair view of the principles/rules debate," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 132-164.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Peter Carey & Brad Potter & George Tanewski, 2014. "Application of the Reporting Entity Concept in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 460-489, December.
- Diane M. Mayorga & Baljit K. Sidhu, 2012. "Corporate Disclosures of the Major Sources of Estimation Uncertainties," Australian Accounting Review, CPA Australia, vol. 22(1), pages 25-39, March.
- Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27.
- Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
- Lorne Cummings & Maria Dyball & Jessica (Jin Hua) Chen, 2010. "Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations," Australian Accounting Review, CPA Australia, vol. 20(2), pages 154-164, June.
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