Commentary: IFRS and the Domestic Standard Setter - The Challenge of the Public Sector
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]
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|Source:||Australian Accounting Review|
|01_Barton_Commentary:_IFRS_and_the_2010.pdf||218.38 kB||Adobe PDF||Request a copy|
|02_Barton_Commentary:_IFRS_and_the_2010.pdf||29.72 kB||Adobe PDF||Request a copy|
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