Please use this identifier to cite or link to this item: https://une.intersearch.com.au/unejspui/handle/1959.11/648
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dc.contributor.authorWhitman, Jen
local.source.editorEditor(s): SH Goo & A Carveren
dc.date.accessioned2008-07-29T11:31:00Z
dc.date.issued2003en
dc.identifier.citationCorporate Governance: The Hong Kong Debate, p. 331-343en
dc.identifier.isbn9626611936en
dc.identifier.urihttps://hdl.handle.net/1959.11/648en
dc.description.abstractThe creation of Accounting Standards Boards in many jurisdictions in the years since the US Financial Accounting Standards Board (FASB) was created in 1973 has led to the development and widespread adoption of what is called the conceptual framework of financial reporting. The conceptual framework aspires to provide the intellectual basis for setting accounting standards. It is a work in progress. Development continues today mainly at the FASB in Connecticut and the International Accounting Standards Board (IASB) in London. The conceptual framework is a compromise between what currently represents best accounting practice, still based largely on the historic cost accounting convention, but varying quite considerably across the world, and what many accountant standard setters aspire to, a universal system of current value accounting. The fact that financial reporting is not an exact science but is in fact evolving rapidly makes discussion of accounting's role in corporate governance that much more difficult.en
dc.languageenen
dc.publisherSweet and Maxwell Asiaen
dc.relation.ispartofCorporate Governance: The Hong Kong Debateen
dc.relation.isversionof1en
dc.titleInvestor Protections, Accounting and Corporate Governanceen
dc.typeBook Chapteren
dc.subject.keywordsManagement Accountingen
local.contributor.firstnameJen
local.subject.for2008150105 Management Accountingen
local.identifier.epublicationsvtls008695109en
local.subject.seo720403 Managementen
local.profile.schoolSchool of Business, Economics and Public Policyen
local.profile.emailjwhitman@une.edu.auen
local.output.categoryB1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordpes:1071en
local.publisher.placeHong Kongen
local.identifier.totalchapters29en
local.format.startpage331en
local.format.endpage343en
local.contributor.lastnameWhitmanen
dc.identifier.staffune-id:jwhitmanen
local.profile.roleauthoren
local.identifier.unepublicationidune:658en
dc.identifier.academiclevelAcademicen
local.title.maintitleInvestor Protections, Accounting and Corporate Governanceen
local.output.categorydescriptionB1 Chapter in a Scholarly Booken
local.relation.urlhttp://trove.nla.gov.au/work/11377106en
local.relation.urlhttp://books.google.com.au/books?id=V0u-AAAACAAJ&dq=9626611936en
local.description.statisticsepubsVisitors: 33<br />Views: 32<br />Downloads: 0en
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