Risk Australia Spring 2010

Battle of the boards


As spectacles go, a scrap between accounting standard-setters would rank well below Ali-Frazier, a good sumo bout or even – arguably – a chance encounter between two combative sloths, but there’s something strangely gripping about the struggle now ensuing between the Australian Accounting Standards Board (AASB) and the UK-based International Accounting Standards Board (IASB), which sets standards for tens of countries around the globe.

The AASB is dancing around its more ponderous foe, landing

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