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Dichotomies in Accounting
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This 5 page paper considers how accounting standards and the required flexibility can create a conflict. This is seen in many countries one example are the Australian Statement of Accounting Concepts (SAC) 2: Objective of General Purpose Financial Reporting and SAC3: Qualitative Characteristics of Financial Information l conflicting with AASB 1041: Revaluation of non-current assets and AASB 1021: Depreciation. This paper consider how these conflicts arise and argues that there should be a single standard for all companies. The bibliography cites 6 sources.
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Pages:
5
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Filename:TS14_TEdihacc.rtf |
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Paper Title:
Dichotomies in Accounting
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