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Authors: Handley, Karen
Date: 2013
Language: eng
Resource Type: Thesis PhD
Identifier: http://hdl.handle.net/1959.14/1260815
Description: "Submitted to Macquarie University Faculty of Business and Economics Department of Accounting and Corporate Governance for Doctor of Philosophy in accounting" -- title page.
Full Text: Full Text
Authors: Handley, Karen
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139819
Description: Purpose: To report on the accounting standards used by Australian firms to prepare General Purpose Financial Statements (GPFSs) and Special Purpose Financial Statements (SPFSs); accountants’ awareness ... More
Authors: Cheung, Esther
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134527
Description: Purpose: Financial reports should present clear and easily comprehensible information to investors, yet no prior studies have examined financial report readability after the adoption of IFRS. Therefor ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/347873
Description: Countries adopting International Financial Reporting Standards (IFRSs) need to educate and train their professional accountants so that they are able to interpret and apply IFRSs in a consistent manne ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/69980
Description: The International Accounting Standards Board (IASB) has extended its convergence project to meet the needs of small and medium-sized enterprises (SMEs). It is developing a separate set of financial re ... More
Reviewed: Reviewed
Authors: Chand, Parmod
Date: 2005
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/40670
Description: This study examines the relevance of the International Financial Reporting Standards (IFRSs) to emerging economies. Utilising the historical and institutional framework, it analyses the relevance ofIF ... More
Reviewed: Reviewed
Authors: Chand, Parmod
Date: 2005
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/74489
Description: Several influential actors and regulators in the standard-setting arena have argued in support of international accounting standards as a basis for bringing consistency to financial statements across ... More
Reviewed: Reviewed
Date: 2005
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/24992
Description: The implicit assumption in convergence of accounting standards is that greater comparability will result in financial reports across countries if they adopt the International Accounting Standards (IAS ... More
Authors: Wright, Sue
Date: 2004
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/76374
Description: 11 page(s)
Reviewed: Reviewed
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