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1、TheWell-regulatedAccountingRegulationinAustralia1.0.IntroductionLookingfromthereformingprocessanddevelopmentalcharacteristicsofAustralianaccountingregulation,ithascomplexitywithagreatdegreeinarrangementanddepartmentbefore1987.Astheoldregulationhadmadeharmfuleffectsontheoperationefficiencyandeffe
2、ctofaccountingregulation,Australiangovernmenthasimplementedmanyreformsinaccountingsystem.Aftermakingsomeefforts,theyhaveformulatedthegovernment-ledaccountingsystemwhichhashelpedtocleanthecontradictionandresolvetheproblems.Forthisessay,theauthoragreethataccountinginAustraliaisappropriatelyregulat
3、ed.Firstofall,abriefstatementaboutthebackgroundwillbegiven,andthentheregulationsystemofaccountinginAustraliawillbeintroduced.Followingthis,itwillstatethatthereiscomprehensiveaccountingpracticeinAustraliabeforeconclusion.2.0.ABriefStatementabouttheBackgroundAustraliaisacountrywithavastterritory,i
4、tisalsoafederalismcountrywheremanycompaniesareprivateinthesensethattheyarenotownedbythegovernment.Beforemakingreforms,PSASBisresponsibleforthepublicsectorsandAASBisinchargeoftheprivatesectors.Aftercombinethemintooneunit(AASB),thisunithasbeenformulatinganddevelopingpoliciesthataresuitableforitsec
5、onomicdevelopment,anditisdirectlyundertheoversightofFRC.Intermsofthetechnicalworks,AASBmaintainshighindependence,otherdepartmentshavenorighttointerfereintheseissues.Inaddition,theconsultationgroupisalsoestablishedtoaddresssomeissuessuchastechniqueproblem,workingplansandthescheduleofresearchproje
6、ct(Rathbone,2010).3.0.TheSoundRegulationSystemofAccountinginAustraliaInAustralia,theregulationsystemofaccountingcanbewellarranged,itcanbelistedasfollows:üThelawofcompanyThelawofcompanyisregardedasthesupremelawinaccountingarea,anditonlymakessomeregulationsofprinciple.Asfortheaccountingprinciplesl
7、istedinthelawofcompany,theyarelegallybindingandmustbestrictlyobserved.Withthedeepeningofreform,itturnsouttobemoreaccurateandpragtical.Forinstance,inordertoevaluateacompany’sfinancialstanding,managersinthecompanymustprovideth
