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The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New Zealand, and had global significance because of the role both these countries played as members of the G4+1 group of national accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we believe research informed evidence is essential to help guide regulators and investors on the path forward.

Produktbeschreibung
The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New Zealand, and had global significance because of the role both these countries played as members of the G4+1 group of national accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we believe research informed evidence is essential to help guide regulators and investors on the path forward.

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