THe impact of IFRS on Audit quality
In 2002, the Financial Reporting Council (FRC), which is a Ministerial Advisory Council, used its powers under section 225(2)(c) of the ASIC Act to direct the AASB to adopt International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) into Australian accounting standards from 1 January 2005. ................
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