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IASB Standards for Australia by 2005: Catapult or Trojan Horse?

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  • Stephen Haswell
  • Jill Mckinnon

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  • Stephen Haswell & Jill Mckinnon, 2003. "IASB Standards for Australia by 2005: Catapult or Trojan Horse?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 8-16, March.
    • Handle: RePEc:bla:ausact:v:13:y:2003:i:29:p:8-16
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00215.x
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    References listed on IDEAS

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    1. Lawrence White, 2002. "Globalized Securities Markets and Accounting: How Many Standards?," Working Papers 02-11, New York University, Leonard N. Stern School of Business, Department of Economics.
    2. Easton, Pd & Eddey, Ph & Harris, Ts, 1993. "An Investigation Of Revaluations Of Tangible Long-Lived Assets," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 31, pages 1-38.
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    Cited by:

    1. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
    2. Josef Jílek, 2016. "‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review," Australian Accounting Review, CPA Australia, vol. 26(3), pages 312-325, September.
    3. Jayne M Godfrey & Ian A Langfield-Smith, 2005. "Regulatory Capture in the Globalisation of Accounting Standards," Environment and Planning A, , vol. 37(11), pages 1975-1993, November.
    4. Parmod Chand & Lorne Cummings, 2008. "The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience," Australian Accounting Review, CPA Australia, vol. 18(3), pages 175-184, September.
    5. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
    6. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
    7. Bryan Howieson & Ian Langfield-Smith, 2003. "The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 17-26, March.
    8. Andrew, Jane & Cortese, Corinne, 2013. "Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 397-409.
    9. Stephen Haswell & Ian Langfield-Smith, 2008. "Fifty-Seven Serious Defects in ‘Australian’ IFRS," Australian Accounting Review, CPA Australia, vol. 18(1), pages 46-62, March.

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