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Commentary: IFRS and the Domestic Standard Setter - The Challenge of the Public Sector

Barton, Allan


In his interesting reflections on accounting standard setting, Kevin Stevenson raises the issue again - applying business accounting standards to the public sector. This matter has been the subject of debate for the past decade. I argue that because the nature and roles of governments differ fundamentally from those of business, governments require a set of accounting standards tailored to suit their special needs. Their accounting systems must report the appropriate information required for...[Show more]

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
Source: Australian Accounting Review
DOI: 10.1111/j.1835-2561.2010.00110.x


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