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Fifty-Seven Serious Defects in ‘Australian’ IFRS

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  • Stephen Haswell
  • Ian Langfield-Smith

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  • Stephen Haswell & Ian Langfield-Smith, 2008. "Fifty-Seven Serious Defects in ‘Australian’ IFRS," Australian Accounting Review, CPA Australia, vol. 18(1), pages 46-62, March.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:1:p:46-62
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0006.x
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    References listed on IDEAS

    as
    1. Keith Alfredson, 2003. "Pathway to 2005 IASB Standards," Australian Accounting Review, CPA Australia, vol. 13(29), pages 3-7, March.
    2. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
    3. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
    4. Stephen Haswell & Jill Mckinnon, 2003. "IASB Standards for Australia by 2005: Catapult or Trojan Horse?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 8-16, March.
    5. Bryan Howieson & Ian Langfield-Smith, 2003. "The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 17-26, March.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Michael E. Bradbury, 2018. "Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28," Australian Accounting Review, CPA Australia, vol. 28(1), pages 140-147, March.
    3. Michael E. Bradbury, 2008. "Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment," Australian Accounting Review, CPA Australia, vol. 18(4), pages 287-293, December.
    4. Parmod Chand & Lorne Cummings, 2008. "The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience," Australian Accounting Review, CPA Australia, vol. 18(3), pages 175-184, September.
    5. Parmod Chand & Arvind Patel & Michael White, 2015. "Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises," Australian Accounting Review, CPA Australia, vol. 25(2), pages 139-154, June.
    6. Stephen A. Zeff & Christopher W. Nobes, 2010. "Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?," Australian Accounting Review, CPA Australia, vol. 20(2), pages 178-184, June.
    7. Christopher Nobes, 2008. "‘57 Varieties of Serious Defect in IFRS?’," Australian Accounting Review, CPA Australia, vol. 18(4), pages 283-286, December.
    8. Esther Cheung & James Lau, 2016. "Readability of Notes to the Financial Statements and the Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 26(2), pages 162-176, June.
    9. Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.

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