Promoting improved transparency, accountability and economic policy for governments: The Australian experience (PDF), CPA Australia, 2012
This report examines the important role that the information derived from an independently-set accrual accounting standards-based reporting framework can have in informing government policy to the challenges brought on by the banking and sovereign debt crises.
Reporting entity concept
CPA Australia held two roundtables in November 2014 to explore the Australian Accounting Standards Board’s (AASB) research findings into the application of the concept within Australian financial reports.
As a precursor to the roundtables CPA Australia developed two issues papers that explored some of the themes relevant to financial reporting in the for-profit and not-for-profit sectors:
AASB's reporting entity concept project to date