Standards deviation

Article Abstract:

Small and medium sized businesses in Australia are not yet reconciled to the fact that the new International Financial Reporting Standards (IFRS) from International Accounting Standards Board are applicable to them as well. A list of criteria in these standards, which could affect the small and medium sized businesses, is presented. The repercussions on failure to comply with the IFRS are also listed.

Product standards, safety, & recalls, Standards, International aspects, Accounting and auditing, International Accounting Standards Board, Small and medium sized companies

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For sale, ready or not

Article Abstract:

Strategies for improving the value of family business that are to be sold are discussed. The importance of timing and pricing in this context are also discussed. The mistakes that the family businesses make at the time of sale of their businesses are also discussed.

Valuation, Family-owned business enterprises, Family-owned businesses, Family corporations

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The direct approach

Article Abstract:

The reasons behind the growth of mergers among discount brokers, such as Commonwealth Securities, are presented.

Security brokers and dealers, Securities & Commodities Services, Securities, Commodity Contracts, and Other Financial Investments and Related Activities, Securities industry

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