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Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218180
Description: A consultative process initiated by the Australian Accounting Standards Board (AASB) to create an Australian standard for Small and Medium-sized Entities (SMEs) provided an opportunity for users and p ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218233
Description: Although financial reporting for Australian non-publicly accountable entities has been a focus during the development of an Australian-specific ‘reduced disclosure reporting standard’ (RDR), the needs ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/101764
Description: Purpose – Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/145982
Description: The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are associated with effective monitorin ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/89936
Description: AASB 138 Intangible Assets, adopted by reporting entities in Australia for annual reporting periods beginning on or after 1 January 2005, required derecognition of internally generated intangible asse ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1236876
Description: Recent research shows that a significant proportion of corporations in a number of major financial markets across the world are classified as family firms. That classification is based on a number of ... More
Date: 2007
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/24009
Description: 5 page(s)
Date: 2007
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/24004
Description: 5 page(s)
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/88970
Description: The current Australian corporate reporting and governance environment provides a setting in which effective monitoring of management should occur. It is widely viewed that such monitoring is necessary ... More
Reviewed: Reviewed
Date: 2007
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/24024
Description: Analysis shows that there are a number of diverse user groups who employ SME financial statements in their decision making processes. Lenders and owner managers are arguably the most significant users ... More
Date: 2007
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/99221
Description: AASB 138 Intangible Assets is a new standard that is part of the package of International Financial Reporting Standards (IFRS) adopted by reporting entities in Australia for annual reporting periods b ... More
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