by admin | Dec 1, 2011 | Features
Why the confusion? The source of the confusion may start with a misreading of the board’s role in general. A board is appointed by the shareholders (owners, members) of an organisation to look after the best interests of the company – not the shareholders. For...
by admin | Dec 1, 2011 | Features
I would like to take this opportunity to acknowledge the role played by accountants in supporting our tax and superannuation systems. You are a valuable resource to the community and it is with your assistance that Australia boasts a tax system with high levels of...
by admin | Dec 1, 2011 | Features
While these organisations have sought to resolve the matter of reduced disclosure by issuing separate models, the AASB continues to try to remain true to its policy of implementing IFRS in as pure a form as possible. As such, the RDR regime, although separate, is...
by admin | Dec 1, 2011 | Features
Agreed-upon procedures engagements, in contrast to assurance engagements, provide no explicit assurance (audit or review assurance). Agreed-upon procedures engagements are only appropriate when users will be able to draw their own conclusions from the factual findings...
by admin | Dec 1, 2011 | Features
Why? First, while awareness among business leaders is growing, many are not eco-literate. They do not recognise the environmental benefits of making environmentally sustainable business choices, including reducing their carbon footprint, and contributing to cleaner...
