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

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dc.contributor.authorBarton, Allan
dc.date.accessioned2015-12-10T22:40:44Z
dc.date.issued2010
dc.date.updated2015-12-09T11:01:15Z
dc.description.abstractIn 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 the efficient management of the nation's financial affairs.
dc.identifier.issn1035-6908
dc.identifier.urihttp://hdl.handle.net/1885/57582
dc.publisherAustralian Society of CPAs
dc.sourceAustralian Accounting Review
dc.titleCommentary: IFRS and the Domestic Standard Setter - The Challenge of the Public Sector
dc.typeJournal article
local.bibliographicCitation.issue4
local.bibliographicCitation.lastpage406
local.bibliographicCitation.startpage403
local.contributor.affiliationBarton, Allan, College of Business and Economics, ANU
local.contributor.authoruidBarton, Allan, u7500325
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor130203 - Economics, Business and Management Curriculum and Pedagogy
local.identifier.ariespublicationf2965xPUB407
local.identifier.citationvolume20
local.identifier.doi10.1111/j.1835-2561.2010.00110.x
local.identifier.scopusID2-s2.0-78649559233
local.type.statusPublished Version

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