Proposed Merger Between Australian Standard-Setting Bodies: Summary of a Panel Session

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Michael Bradbury, Amir Ghandar, Noel Harding, Bryan Howieson, Stephen Taylor
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引用次数: 0

Abstract

This paper examines the implications of the proposed merger of the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board (AuASB) and the Financial Reporting Council (FRC) into a single entity. The merger is designed to improve efficiency, consistency and the adoption of new sustainability standards. During a panel discussion at the AFAANZ Annual Conference, experts analysed the potential impact of the merger on standard-setting practices, highlighting the need for robust justification and increased transparency. The study highlights the complex interplay of regulatory, national and international contexts shaping this remarkable restructuring.

澳大利亚标准制定机构之间的拟议合并:小组会议摘要
本文探讨了澳大利亚会计准则委员会(AASB)、审计与鉴证准则委员会(AuASB)和财务报告委员会(FRC)拟议合并为一个单一实体的影响。合并的目的是提高效率,一致性和采用新的可持续性标准。在AFAANZ年度会议的小组讨论中,专家们分析了合并对标准制定实践的潜在影响,强调了强有力的理由和增加透明度的必要性。该研究强调了监管、国内和国际环境之间复杂的相互作用,形成了这一显著的重组。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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