Pacific accounting review [electronic resource] : Volume 22, Number 2, Issues in financial accounting and reporting : a Pacific Rim focus / guest editors, David Lont and Norman Wong.

Format:

Book

Contributor:

Lont, David.

Wong, Norman.

New Zealand Society of Accountants.

Series:

Pacific Accounting Review: Volume 22, Edition 2

Pacific accounting review ; v. 22, no. 2

Language:

English

Subjects (All):

Accounting--Standards.

Accounting.

Accounting--Pacific Area.

Physical Description:

1 online resource (96 p.)

Edition:

1st ed.

Place of Publication:

[Bradford, England] : Emerald, 2010.

Language Note:

English

Summary:

The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New Zealand, and had global significance because of the role both these countries played as members of the G4+1 group of national accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we believe research informed evidence is essential to help guide regulators and investors on the path forward.

Contents:

Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Issues in financial accounting and reporting: a Pacific Rim focus; IFRS in New Zealand: effects on financial statements and ratios; New Zealand operating expense disclosure; The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region; An historical review of quality in financial reporting in Australia; Book reviews; Best paper award; 1st Call for papers

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

1-282-98712-7

9786612987120

0-85724-502-3

OCLC:

700706451