The Australian and International Regulatory Framework

Could it cost more for an Australian company to raise capital on the global markets because Australian accounting rule makers are not moving swiftly enough to convert to international accounting standards? The scenario of Australian corporate funding costs rising because our accounting standards are out of line with those of some other countries might become [...]

Essay on Accounting Theories

Positive accounting theory (PAT) is a general term for any theory that provides descriptive information regarding the behavior of accountants. The title has been used by Watts and Zimmerman and this is largely an expansion of previous studies carried out firstly by Fama and later by Ball & Brown in the 1960’s. In looking at [...]

IAS Essay

“You can’t do business globally and use provincial accounting standards.” This quote from a member of a German bank’s Managing Board reflects the concerns being expressed by institutions from many countries that are united in the IASC (International Accounting Standards Committee). In a world of global enterprises and global capital markets, where people can access [...]

Accounting Treatments for Identifiable Intangible Assets

The central focus of this essay will be on the legal principle of pre-registration contracts. As the definition of pre-registration contracts ( in legal terms) suggests, they are the kind of contracts that are intentionally entered into, on the behalf of a company that is not yet registered. In pre-registration contracts, a person that enters [...]

Dissertation topics resources:

The Australian and International Regulatory Framework

Essay on Accounting Theories

IAS Essay

Accounting Treatments for Identifiable Intangible Assets