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An American View on CLERP |
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| Authors: | STEPHEN A ZEFF |
| Institution: | Herbert S. Autrey Profisor of Accounting, Rice University, Houston, TX, US. |
| Abstract: | Problems of interpretation and acceptability do not appear to have deflected the Australian government from its determination to impose international accounting standards as the basis of the country's accounting practice. This analysis finds no persuasive explanation for the government's approach. |
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