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The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience

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  • Parmod Chand
  • Lorne Cummings

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  • 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.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:3:p:175-184
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0022.x
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    References listed on IDEAS

    as
    1. Alistair M. Brown, 2006. "The Financial Milieu of the IASB and AASB," Australian Accounting Review, CPA Australia, vol. 16(38), pages 85-95, March.
    2. Philip Brown & Ann Tarca, 2001. "Politics, Processes and the Future of Australian Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 267-296, October.
    3. Graeme W. Dean & Frank L. Clarke, 2003. "An Evolving Conceptual Framework?," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 279-297, October.
    4. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    5. 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.
    6. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
    7. Anthony G. Hopwood, 1994. "Some reflections on 'The harmonization of accounting within the EU'," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 241-254.
    8. 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.
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    Cited by:

    1. Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
    2. 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.

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