The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of its Participative Review Process

by Asheq Rahman

Overview

This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.

Product Details

ISBN-13:	9781138988804
Publisher:	Taylor & Francis
Publication date:	02/28/2016
Series:	Routledge Library Editions: Accounting
Pages:	572
Product dimensions:	6.88(w) x 9.69(h) x (d)

About the Author

Multivolume collection by leading authors in the field

Table of Contents

1: Introduction; 2: The A.S.R.B. — Its Organization and Functions; 3: The A.S.R.B. — Its Independence; 4: Evaluation of Competing Theories of Regulation With Applications in Accounting; 5: The Theoretical Model; 6: The History of Accounting Regulatory Policies in Australia up to 1970; 7: Professional Accounting Bodies and Accounting Standards; 8: Towards Mandatory Accounting Standards in a Changing Regulatory Environment; 9: The Creation of the A.S.R.B. — The Activities and Events; 10: The Creation of the A.S.R.B. — an Analysis; 11: Summary and Conclusions