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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: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218236
Description: Audit committees are increasingly viewed as a key element of good corporate governance. In some countries their formation is mandatory, and in others it is voluntary. In the Australian setting, only t ... More
Reviewed: Reviewed
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