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Article
Regulation: Standardising Accounting Practice
Faculty of Business - Accounting & Finance Working Papers
  • M. Gaffikin, University of Wollongong
Publication Date
1-1-2006
Abstract

This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there has been an attempt to integrate professional and legal regulation of the discipline with considerable cooperation between those involved.

Citation Information
M. Gaffikin. "Regulation: Standardising Accounting Practice" (2006)
Available at: http://works.bepress.com/mgaffikin/38/