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T he A ccounting S tandard ‐S etting P rocess I n A ustralia : A P reparer's P erspective
Author(s) -
Gillian Michael
Publication year - 1995
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1995.tb00377.x
Subject(s) - start up , business , business administration
Preparers of financial statements have a vital interest in the development of the accounting standards which set out the requirements for disclosure. This paper discusses some elements of the standard‐setting structure and focuses on the crucial question of international harmonisation of accounting standards.