The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural 'due process' has been developed to protect the openness, neutrality and independence of Australian accounting standard-setting both in the private and public...

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through...

The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural ‘due process' has been developed to protect the openness, neutrality and independence of Australian standard-setting both in the private and public sectors....