Room for improvement
Article Abstract:
The Australian Securities and Investment Commission's surveillance project identified areas where companies can improve accounting and disclosure in their financial reports. The project reviewed the audited full-year financial reports of more than 1000 listed companies with balance dates between 30th June and 31st July 2002.
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
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Caught in the act
Article Abstract:
An overview of the important provisions that are required for financial reporting and audit requirements of the Corporations Act are presented. Entities reporting under the Corporations Act have to prepare the annual financial reports as per the standards issued by the Australian Accounting Standards Board.
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
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Our voice
Article Abstract:
The key issues surrounding the CLERP9 proposals based on ICAA submission are discussed. The emphasis was on the need to improve transparency and accountability of the Financial Reporting Council (FRC).
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
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