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Accounting Theory and Current Issues Abstract on Australian Financial Reporting Regulations The current study has discussed about the financial reporting fraud of Australian Insurance Heath International Holdings Ltd where a series of incidents regarding negligence of the duties and intentional falsifying of the financial reports have been identified. The study made an effort to apply Positive Accounting Theory to hypothesize the actions of…
Abstract The concept of International Financial Reporting Standards (IFRS) is an effective accounting standard that provides a set of common rules which allows any organization working within a particular industry to maintain a consistent and transparent report which is computable globally. The IFRS helps in understanding the financial involvement necessary for maintaining a stable infrastructure along with the work base within SMEs. The follo…
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