Banking on future spoils

Article Abstract:

Issues concerning the difficulty of forecasting the success of new economy companies are discussed. The rules governing the way companies report financial transactions and the payment of share options are examined.

Management, Cover Story, Going public (Securities), Initial public offerings, Business forecasting

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Power of one

Article Abstract:

A first-time adoption standard called IFRS 1 contain various conditions used to a corporations advantage by providing a way in which a company should transfer from Australian reporting practices to that of international standards. The existing Australian accounting pronouncements provide the opportunity for companies to book and revalue intangible assets.

Legal issues & crime, Product standards, safety, & recalls, Government regulation (cont), Government regulation, Other Financial Vehicles, Legal/Government Regulation, Reporting & Disclosure, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Standards, Accountants, Certified public accountants, Financial records management

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Goodwill, glasnost, and unfinished business: the UIG, four years on

Article Abstract:

The Australian Urgent Issues Group has issued 24 rulings governing the financial statements of public and private sector organizations between 1995 and 1999. These rulings are called Consensus Views and comply with general accepted accounting principles in Australia. While the work of the group has been praised, there is concern about the lack of media coverage it has received.

Accounting and auditing, Corporations

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