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Referencing: Accounting

Guide to APA 6th referencing style used at ECU

Accounting Standards and Guidelines Examples

Source                                     In-text References  End-text References
(reference lists require hanging indent)
AASB 1 (online)

Initial in-text citation:
(Australian Accounting Standards Board [AASB]. 2010, para. 34)

Subsequent in-text references:
(AASB, 2010, para. 34)

Australian Accounting Standards Board [AASB]. (2010). First-time adoption of Australian accounting standards (AASB 1). Retrieved from  
eIRFS (online)

Initial in-text citation:
(International Accounting Standards Board [IASB] 2004, para. 34)


Subsequent in-text references:
(IASB, 2004, para. 34)

International Accounting Standards Board [IASB]. (2004). International financial reporting standard 1: First-time adoption of international financial reporting standards. Retrieved from http;//
AAS 28

Initial in-text citation:
(Australian Accounting Research Foundation [AARF], Public Sector Accounting Standards Board [PSASB] & Australian Accounting Standards Board [AASB] 1997, para. 31).

Subsequent in-text citations:
(AARF, PSASB & AASB, 1997, para. 31)

Australian Accounting Research Foundation [AARF], Public Sector Accounting Standards Board [PSASB] & Australian Accounting Standards Board [AASB]. (1997). Australian Accounting Standards AAS 28: Statement of cash flows. Caulfield, Australia: Australian Accounting Research Foundation.

Accounting standards and regulations guidelines

Use Australian Accounting Standards Board [AASB] or International Accounting Standards Board [IASB] as the Author. 

Use for year of publication, the most recent publication date given (original, amendment, revision and reissue dates may all be given on the item). 

Where two or more items are published in the same year, e.g., AASB 5 and AASB 6. Distinguish each item with a letter following the date. For example the first item would have ‘a’ after the date (1986a) and the next item ‘b’ after the date (1986b) and so on.

 For direct quotations or if referring to a particular paragraph in the item, use ‘para.’ instead of page number in the in-text reference.

Refer to the accounting standard etc. for the correct citation of its title. 

Examples may not reflect the most recent publications in Accounting Standards, and sources may have changed following the adoption of the International Financial Reporting Standards.