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

8 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

Access to Document

10.1111/j.1835-2561.2006.tb00359.x

Cite this

@article{5368aad80cba4ced8a7fba091e9924c9,

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.",

author = "Stephen Haswell",

year = "2006",

doi = "10.1111/j.1835-2561.2006.tb00359.x",

language = "English",

volume = "16",

pages = "49--59",

journal = "Australian Accounting Review",

issn = "1035-6908",

publisher = "Wiley-Blackwell, Wiley",

number = "2",

}

TY - JOUR

T1 - Over-complexity in accounting standards and the emerging duopoly of US GAAP and IFRS

AU - Haswell, Stephen

PY - 2006

Y1 - 2006

N2 - 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.

AB - 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.

U2 - 10.1111/j.1835-2561.2006.tb00359.x

DO - 10.1111/j.1835-2561.2006.tb00359.x

M3 - Article

SN - 1035-6908

VL - 16

SP - 49

EP - 59

JO - Australian Accounting Review

JF - Australian Accounting Review

IS - 2

ER -

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

Abstract

Access to Document

Fingerprint

Cite this