The 2005 update includes revisions to relevant chapters aligned to the new international financial reporting standards and their impact to the conceptual framework and theories of financial accounting.

These updates have been prepared by Dr. Ann Tarca, Senior Lecturer in the Business School at the University of Western Australia. Ann has conducted research related to the adoption of international accounting standards, politics and processes of standard setting and is currently working on projects relating to manager's operating and financial review reports and extractive industries.

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