Abstracts » Business

The full Monty

Article Abstract:

Listed entities would be forced to review their existing corporate governance policies and procedures in light of the release of 'Principles of Good Corporate Governance and Best Practice Recommendations' by the Australian Stock Exchange (ASX) Corporate Governance Council in early 2004. The generic nature of many of these principles and recommendations means even non-listed entities would closely review this framework to benchmark their corporate governance performance with best practice.

Security brokers and dealers, Securities & Commodities Services, Securities, Commodity Contracts, and Other Financial Investments and Related Activities, Corporate governance, Securities industry, Australian Stock Exchange Ltd.

---

Clear and present danger

Article Abstract:

The financial Reporting Council's policy directives on public sector financial reporting intends to achieve an Australian accounting standard for a single set of Government reports, which are auditable. This will result in an improvement in the clarity and transparency of government financial statements.

Reporting & Disclosure, Financial statements, Public sector

---

A deplorable situation

Article Abstract:

An intangible asset is a non-monetary asset without physical substance. The effects of the adoption of International Accounting Standards (ISB) 38 on the Australian reporting entities are discussed.

Forecasts, trends, outlooks, Science & research, Research, Forecasts and trends, Influence, Market trend/market analysis, Intangible property, Intangible assets, Accounting procedures

Some parts © 2012 Advameg, Inc.