Reduced disclosure regime: A look at the impact on Australian public sector
MetadataShow full item record
In the UK there is the Financial Reporting Standards for Smaller Entities (FRSSE) with discussions occurring around the International Financial Reporting Standards (IFRS) for Small Medium Enterprises (SMEs); in NZ there is the Exempt Company Scheme and the Framework for Differential Reporting; and in Australia there have been various attempts at reducing the complexity of IFRS, including the Australian Accounting Standards Board (AASB) Exposure Draft 192 Revised Differential Reporting Frameworks and now the Reduced Disclosure Regime (RDR). Couched within a modified New Public Management (NPM) / agency theory framework the research investigates the potential benefits of the RDR and whether it adds value for the public sector. This research provides an opportunity to present a unique look at the type of analysis that had it been undertaken by the AASB prior to adoption it may have resulted in a different outcome. One can assume harmonisation has never been on the agenda for the public sector so if IFRS continues to be 'watered down' (or modified) where are the benefits?
Showing items related by title, author, creator and subject.
Coming of age in the digital era: An exploratory transnational study into Australian and Singaporean PR consultants’ attitude towards digital communication.Archer, C.; Wolf, Katharina (2017)Digital and social media tools are no longer new and have become standard components of the public relations toolkit. However, they have undoubtedly changed and shaped the practice of public relations (PR) over the past ...
Stoneham, Melissa; Boss, Andrea; Daube, Mike (2013)Issue addressed: This review of injury articles describes how selected primary print media sources in Australia report injury events and explores how this may impact on public perception of the injury risk and the ...
Barclay, Lee (2011)Post-conflict, ‘fragile’ nations face significant health, social, economic and political challenges. The international community is, on the whole, organised and effective in assisting these nations to address urgent ...