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Definition of the Reporting Entity

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  • Don Challen
  • Craig Jeffery

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Suggested Citation

  • Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:35:p:71-78
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00254.x
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    References listed on IDEAS

    as
    1. Don Challen & Craig Jeffery, 2003. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles," Australian Accounting Review, CPA Australia, vol. 13(30), pages 48-53, July.
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    Cited by:

    1. Lukáš Poutník, 2016. "The consolidated group definition of public sector in the Czech republic and Slovakia [Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 27-41.
    2. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    3. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    4. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.

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    1. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
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    3. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    4. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.

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