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

Research output: Contribution to journalArticlepeer-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 languageEnglish
Pages (from-to)49-59
Number of pages11
JournalAustralian Accounting Review
Volume16
Issue number2
DOIs
Publication statusPublished - 2006

Fingerprint Dive into the research topics of 'Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS'. Together they form a unique fingerprint.

Cite this