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...