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Harmonising with Overseas Accounting Standards: A New Zealand Perspective
Author(s) -
BRADBURY MICHAEL E.
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.tb00085.x
Subject(s) - accounting , perspective (graphical) , legislation , business , political science , law , computer science , artificial intelligence
Standard‐setting in New Zealand has graduated from the early wholesale adoption of overseas pronouncements to an autonomous approach which recognises unique characteristics of the country's legislation and culture. However, close cooperation is observed with Australian standard‐setting.