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Topic 3: The AASB - Important and significant player, or toothless tiger with no real future?
On 1 January 2005, momentous change occurred in respect of Australian accounting standards and the institutional arrangements surrounding them. One of the bodies affected by the changes was the AASB.
Required:
Research, and then compare, the role of the AASB both before and after the changes referred to above. In particular, examine the purpose, objective and status of the AASB. Have the purpose, objective and status (that is, its standing especially in the eyes of others) of the AABS changed as a result of the 2005 changes? What do you feel are the future prospects of the AASB? How might others players in the financial reporting sphere view the AASB in terms of its current status and future prospects?
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