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| Author: | Kirk, R. |
| Title: | Accounting standards: moving into second gear |
| Journal: | Management Accounting (London)
1995 : APR, VOL. 73:4, p. 51-56 |
| Index terms: | ACCOUNTING STANDARDS MANAGEMENT MERGERS |
| Language: | eng |
| Abstract: | The last year or so has seen the emergence of considerable opposition to some of the developments emerging from the Accounting Standards Board (ASB) and its sister institutions, the Urgent Issues Task Force (UITF) and Financial Reporting Review Panel (FRRP). This has been partly caused by the ASB's venture into the most difficult of arenas - the topic of group accounting. In this review the author outlines the main changes that have emerged since his last article in Management Accounting in December 1993. |
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