The Well-regulated Accounting Regulation in Australia (英语论文) 澳大利亚会计制度.docVIP

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The Well-regulated Accounting Regulation in Australia (英语论文) 澳大利亚会计制度.doc

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The Well-regulated Accounting Regulation in Australia (英语论文) 澳大利亚会计制度

The Well-regulated Accounting Regulation in Australia 1.0. Introduction Looking from the reforming process and developmental characteristics of Australian accounting regulation, it has complexity with a great degree in arrangement and department before 1987. As the old regulation had made harmful effects on the operation efficiency and effect of accounting regulation, Australian government has implemented many reforms in accounting system. After making some efforts, they have formulated the government-led accounting system which has helped to clean the contradiction and resolve the problems. For this essay, the author agree that accounting in Australia is appropriately regulated. First of all, a brief statement about the background will be given, and then the regulation system of accounting in Australia will be introduced. Following this, it will state that there is comprehensive accounting practice in Australia before conclusion. 2.0. A Brief Statement about the Background Australia is a country with a vast territory, it is also a federalism country where many companies are private in the sense that they are not owned by the government. Before making reforms, PSASB is responsible for the public sectors and AASB is in charge of the private sectors. After combine them into one unit (AASB), this unit has been formulating and developing policies that are suitable for its economic development, and it is directly under the oversight of FRC. In terms of the technical works, AASB maintains high independence, other departments have no right to interfere in these issues. In addition, the consultation group is also established to address some issues such as technique problem, working plans and the schedule of research project (Rathbone, 2010). 3.0. The Sound Regulation System of Accounting in Australia In Australia, the regulation system of accounting can be well arranged, it can be listed as follows: The law of company The law of company is regarded as the supreme law in a