Journal article

The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards

WARREN McGREGOR

Australian Accounting Review | Wiley | Published : 1999

Abstract

Perhaps the most important decision made by the Public Sector Accounting Standards Board was taken soon after it was formed in 1983. That decision was to adopt a conceptual approach to the development of public‐sector accounting standards. This paper explores the implications for the reform of public‐sector financial reporting practices in Australia.

University of Melbourne Researchers

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