The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of its Participative Review Process, 1st Edition (Paperback) book cover

The Australian Accounting Standards Review Board (RLE Accounting)

The Establishment of its Participative Review Process, 1st Edition

By Asheq R. Rahman


568 pages

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Paperback: 9781138988804
pub: 2016-02-28
Hardback: 9780415720144
pub: 2013-11-01
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pub: 2013-12-04
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This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.

Table of Contents

Introduction 2. The ASRB – Its Organization and Functions 3. The ASRB – Its Independence 4. Evaluation of Competing Theories of Regulation with Applications in Accounting 5. The Theoretical Model 6. The History of Accounting Regulatory Policies Up to 1970 7. Professional Accounting Bodies and Accounting Standards 8. Towards Mandatory Accounting Standards in a Changing Regulatory Environment 9. The Creation of the ASRB – The Activities and Events 10. The Creation of the ASRB – An Analysis 11. Summary and Conclusions

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General