Contents
Learning Objectives- Financial accounting defined
- User demand for general-purpose financial reports
- General vs special-purpose reports
- Sources of external financial reporting regulation
- Sources of external financial reporting regulation (cont.): FRC
- Sources of external financial reporting regulation (cont.): ASIC
- Sources of external financial reporting regulation (cont.): AASB
- Sources of external financial reporting regulation (cont.): ASX
- Process of Australia adopting IFRSs
- Structure of the IASB
- International cultural differences and the harmonisation of accounting standards
- Use and role of audit report
- Arguments for and against accounting regulation
Description
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