This paper argues the recent proposals expressed by the Australian Accounting Standard Board in Exposure Draft 151 contradicts the historical trend of standard setters attempting to achieve the objective of financial reporting, that is, the provision of decision-useful information for users of...

The extension of privacy laws to cover private sector providers and the proposal of a National Health Privacy Code highlight the importance of examining privacy issues in aged care policy and practice. Although privacy in health and aged care may also include physical, psychological and social...

A number of recent influential reports have identified off balance sheet financing as an important factor in the build up of systemic risk in the banking and finance sector during the period leading up to the Global Financial Crisis. The Basel Committee on Banking Supervision reacted to these...

In the wake of the Global Financial Crisis, a number of influential stakeholders called on the International Accounting Standards Board (IASB) to improve the quality of accounting rules relating to investments in other entities. This paper argues that rather than heeding these calls, the IASB's...