
Australian loan loss accounting changes draw fire
If it’s not broken...

There are any number of countries around the world where post-crisis reform looks like a case of fixing something that isn’t broken. When the country is Australia and the reform in question is the overhaul of loan-loss accounting – an imperative set by politicians in the US and Europe, which will be exported around the world – it starts looking like a case of breaking something that was working perfectly well, according to critics that include the Australian Accounting Standards Board (AASB) and
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