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Index

AASB. See Australian Accounting Standards Board

Accounting concepts

business entity concept, 4

consistency concept, 5

historical cost concept, 6–7

matching concept, 5

money measurement concept, 6

Accounting convergence, barriers, 132

Accounting Principles Board (APB), 14

Accounting profession, 35–36, 64

Accounting regulations

concepts and assumptions, 4–7

dilemmas, 2–3

internationalization

advantages, 45–46

criteria and conclusions, 46–48

reasons for, 44–45

variations and manipulations, 7–10

Accounting Standards Advisory Forum (ASAF), 135

Accounting Standards Board (AcSB), 27–28

Accounting Standards Oversight Council (AcSOC), 27–28

AcSB. See Accounting Standards Board

AcSOC. See Accounting Standards Oversight Council

Aftermath, financial ...