Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS

Stephen Haswell

doi:10.1111/j.1835-2561.2006.tb00359.x

Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS

Stephen Haswell

Department of Accounting and Corporate Governance

Research output: Contribution to journal › Article › peer-review

7 Citations (Scopus)

Abstract

As the US FASB and the IASB appear to be in the process of creating a world accounting standard-setting duopoly, unresolved problems involving over-complexity are likely to be transported to other countries, including Australia.

Original language	English
Pages (from-to)	49-59
Number of pages	11
Journal	Australian Accounting Review
Volume	16
Issue number	2
DOIs	https://doi.org/10.1111/j.1835-2561.2006.tb00359.x
Publication status	Published - 2006

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title = "Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS",

abstract = "As the US FASB and the IASB appear to be in the process of creating a world accounting standard-setting duopoly, unresolved problems involving over-complexity are likely to be transported to other countries, including Australia.",

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Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS

Abstract

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