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An American View on CLERP
Author(s) -
ZEFF STEPHEN A.
Publication year - 1998
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.1835-2561.1998.tb00083.x
Subject(s) - accounting , interpretation (philosophy) , government (linguistics) , business , economics , political science , law and economics , computer science , philosophy , linguistics , programming language
Problems of interpretation and acceptability do not appear to have deflected the Australian government from its determination to impose international accounting standards as the basis of the country's accounting practice. This analysis finds no persuasive explanation for the government's approach.