A study of triple bottom line report assurance statements shows that in Australia their content varies greatly. This raises questions about the usefulness of TBL report assurance statements.
The predictability of the opinions provided in expert reports produced in Australian takeovers has been The predictability of the opinions provided in expert reports produced in Australian takeovers has been criticised.
Despite the growing significance of performance measurement systems, theoretical evidence suggests that unique and complex characteristics in the public sector prevent performance measures being used for internal managerial purposes.
An analysis of the reporting of performance information in the annual reports of government trading enterprises reveals inadequacies including diverse approaches to reporting about effectiveness, service quality and achievement of social objectives.
As the US FASB and the IASB appear to be in the process of creating a world accounting standard-setting duopoly, unresolved problems involving over-complexity are likely to be transported to other countries, including Australia.
AASB 1037 Self-Generating and Regenerating Assets was the first formal prescription on how to account for biological assets. Its consequences for reporting entities provide potential insights into the impact of AASB 141 Agriculture.
A comparison of the superannuation schemes and supporting taxation systems of five OECD countries highlights the need in Australia for taxation policies more consistent with efforts to encourage superannuation savings and self-funded retirement.
A study of triple bottom line report assurance statements shows that in Australia their content varies greatly. This raises questions about the usefulness of TBL report assurance statements.
The predictability of the opinions provided in expert reports produced in Australian takeovers has been The predictability of the opinions provided in expert reports produced in Australian takeovers has been criticised.
Despite the growing significance of performance measurement systems, theoretical evidence suggests that unique and complex characteristics in the public sector prevent performance measures being used for internal managerial purposes.
An analysis of the reporting of performance information in the annual reports of government trading enterprises reveals inadequacies including diverse approaches to reporting about effectiveness, service quality and achievement of social objectives.
As the US FASB and the IASB appear to be in the process of creating a world accounting standard-setting duopoly, unresolved problems involving over-complexity are likely to be transported to other countries, including Australia.
AASB 1037 Self-Generating and Regenerating Assets was the first formal prescription on how to account for biological assets. Its consequences for reporting entities provide potential insights into the impact of AASB 141 Agriculture.
A comparison of the superannuation schemes and supporting taxation systems of five OECD countries highlights the need in Australia for taxation policies more consistent with efforts to encourage superannuation savings and self-funded retirement.
