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dc.contributor.authorO'Sullivan, Madonnaen_US
dc.contributor.authorPercy, Majellaen_US
dc.date.accessioned2017-05-03T12:07:03Z
dc.date.available2017-05-03T12:07:03Z
dc.date.issued2004en_US
dc.date.modified2010-02-09T05:28:41Z
dc.identifier.issn10356908en_US
dc.identifier.doi10.1111/j.1835-2561.2004.tb00239.xen_AU
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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherCPA Australiaen_US
dc.publisher.placeAustraliaen_US
dc.relation.ispartofpagefrom40en_US
dc.relation.ispartofpageto47en_US
dc.relation.ispartofissue34en_US
dc.relation.ispartofjournalAustralian Accounting Reviewen_US
dc.relation.ispartofvolume14en_US
dc.subject.fieldofresearchAuditing and Accountabilityen_US
dc.subject.fieldofresearchcode150102en_US
dc.titleConcise reporting in Australia: Has the concise report replaced the traditional financial report for adopting companies?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2004
gro.hasfulltextNo Full Text
gro.griffith.authorPercy, Majella


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