Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/79780
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Type: | Journal article |
Title: | Defining the reporting entity in the not-for-profit public sector: Implementation issues associated with the control test |
Author: | Howieson, B. |
Citation: | Australian Accounting Review, 2013; 23(1):29-42 |
Publisher: | Australian Society of Certified Practicing Accountants |
Issue Date: | 2013 |
ISSN: | 1035-6908 1835-2561 |
Statement of Responsibility: | Bryan Howieson |
Abstract: | This paper reports the main findings of a research project carried out on behalf of the Australian Accounting Standards Board (AASB) and the New Zealand Financial Reporting Standards Board. The purpose of the research is to inform standard setters about implementation issues that had been encountered in the not-for-profit (NFP) public sector when applying the control concept in AASB 127, Consolidated and Separate Financial Statements. The intention is to use the findings to inform proposed implementation guidance for AASB 10, Consolidated Financial Statements. Data were collected via a literature review and meetings with various NFP public sector constituents. Identified issues were either conceptual in nature (for example, who are the relevant users of NFP public sector general purpose financial statements and what are their needs?) or related to implementation concerns (for example, is the power exerted by one NFP public sector entity over another of an ‘ownership’ or a ‘regulatory’ form?). The findings give rise to several suggested actions that standard setters could take in providing useful guidance to NFP public sector constituents. |
Rights: | © 2013 CPA Australia |
DOI: | 10.1111/auar.12001 |
Published version: | http://dx.doi.org/10.1111/auar.12001 |
Appears in Collections: | Aurora harvest Business School publications |
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RA_hdl_79780.pdf Restricted Access | Restricted Access | 614.08 kB | Adobe PDF | View/Open |
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