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Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom.

This article provides a review of the activities of two quite different types of national enforcement body, the U.K.'s Financial Reporting Review Panel (FRRP) and the Australian Securities and Investments Commission (ASIC). We present material (some not available elsewhere) about their activities ov...

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Publicado en:Abacus Vol. 43; no. 4; pp. 438 - 474
Autores principales: BROWN, PHILIP, TARCA, ANN
Formato: Artículo
Publicado: Wiley-Blackwell Dec2007
Materias:
Accounting
Investments
Securities trading
Compliance auditing
Accounting standards
Australian Securities & Investments Commission
Great Britain. Financial Reporting Review Panel
United Kingdom
Australia
Acceso en línea:Ver este registro en EBSCOhost