Show simple item record

dc.contributor.authorO'Sullivan, Madonna
dc.contributor.authorPercy, Majella
dc.date.accessioned2017-05-03T12:07:03Z
dc.date.available2017-05-03T12:07:03Z
dc.date.issued2004
dc.date.modified2010-02-09T05:28:41Z
dc.identifier.issn10356908
dc.identifier.doi10.1111/j.1835-2561.2004.tb00239.x
dc.identifier.urihttp://hdl.handle.net/10072/28689
dc.description.abstractThis study examines the content of concise reports in Australia to ascertain whether deficiencies identified by ASIC in 1999 have been rectified. Second, the concise reports are compared with the full financial report to establish if the presence of a concise report has in any way altered the full financial report. Third, the discussion and analysis (D&A)section required in the concise reports is examined to provide descriptive evidence on its content. Although several shortcomings identified by ASIC in concise reports for 1999 have been resolved for 2000, role confusion surrounds the concise and full financial reports. It appears that, for many companies, AASB 1039 has resulted in the concise report becoming the full financial report.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherCPA Australia
dc.publisher.placeAustralia
dc.relation.ispartofpagefrom40
dc.relation.ispartofpageto47
dc.relation.ispartofissue34
dc.relation.ispartofjournalAustralian Accounting Review
dc.relation.ispartofvolume14
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchOther Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode1499
dc.subject.fieldofresearchcode1501
dc.titleConcise reporting in Australia: Has the concise report replaced the traditional financial report for adopting companies?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2004
gro.hasfulltextNo Full Text
gro.griffith.authorPercy, Majella


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record