Victoria University

Due Process and the Adoption of IFRS in New Zealand

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Show simple item record Bradbury, Michael van Zijl, Tony 2007-11-21T20:52:41Z 2007-11-21T20:52:41Z 2005 2005
dc.description.abstract This paper reviews the decision to adopt IFRS in New Zealand and the subsequent decisions made on implementation of adoption. The emphasis of the review is on due process. The paper outlines the current regulatory structure for financial reporting in New Zealand, the role of due process and describes the due process requirements that applied in New Zealand prior to implementation of the decision to adopt IFRS. The paper describes how the decision to adopt IFRS was made, how the approach to implementation was determined and reviews the adequacy of the due process followed. We conclude that the limited due process followed for the decision to move to international financial reporting standards and for each individual IAS or IFRS was adequate. However, the actual method of converting international standards to New Zealand standards did not go through sufficient due process. en_NZ
dc.language.iso en_NZ
dc.publisher Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 28 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Accounting standards en_NZ
dc.subject Accounting regulations en_NZ
dc.subject Legislation en_NZ
dc.title Due Process and the Adoption of IFRS in New Zealand en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.marsden 350100 Accounting, Audting and Accountability en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ

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