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Research and explain how the Australian Accounting Standards Board take part in global accounting

CORPORATE REGULATION (5 Marks)

(i) Do your own research and critically discuss whether the financial accounting and reporting should be regulated or manager should be allowed to disclose financial accounting information voluntarily. ACCOUNTING STANDARD SETTING (5 Marks)


(ii) Do your own research and critically explain how the Australian Accounting Standards Board take part in the global accounting standard setting process (i.e. in setting IFRS). Why is the IFRS set by the International Accounting Standards Board (IASB) not compulsory for the member countries of IASB?

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