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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: 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
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