{"id":43961,"date":"2014-06-20T06:41:33","date_gmt":"2014-06-20T06:41:33","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=ff0e8869d9ccd14306885202d75622ea"},"modified":"2014-06-20T06:41:33","modified_gmt":"2014-06-20T06:41:33","slug":"aasb-research-report-on-differential-reporting","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=43961","title":{"rendered":"AASB research report on differential reporting"},"content":{"rendered":"<p>The Australian Accounting Standards Board (AASB) Research Centre has published a research report on the application of the &#8216;reporting entity&#8217; differential reporting concept in Australia.  The report explores a number of issues related to the adequacy of financial reporting by Australian entities without &#8216;public accountability&#8217;, noting the widespread use of &#8216;special purpose financial reporting&#8217;, which does not require the application of all Australian Accounting Standards.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Australian Accounting Standards Board (AASB) Research Centre has published a research report on the application of the &#8216;reporting entity&#8217; differential reporting concept in Australia.  The report explores a number of issues related to the adequacy o&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/43961"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=43961"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/43961\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}