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The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy. Also, the AASB contributes to the development of global financial reporting standards and facilitates the participation ...
The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply.
Directors' remuneration is determined by 'the company' (CA 2001, s 202A). This rule is a default, or 'replaceable', rule and is usually replaced. As usual, the standard is that directors pay themselves. Australia has had a non-binding say on pay since the Corporate Law Economic Reform Program Act 2004 for its shareholders.
Principal entities are Australian Government entities that are defined in the Public Governance, Performance and Accountability Act 2011 as either a: Principal non-corporate Commonwealth entity - such as a cabinet department; Principal corporate Commonwealth entity - such as the CSIRO or Reserve Bank of Australia
Download as PDF; Printable version; ... Pages in category "Accounting in Australia" ... Australian Accounting Standards Board; C.
Infrastructure Australia Act 2008 2008 (No. 17) Yes (as amended) Infrastructure Australia Amendment Act 2014 2014 (No. 77) Yes (as made) Infrastructure Certificate Cancellation Tax Act 1994 1994 (No. 160) No Insolvency Law Reform Act 2016 2016 (No. 11) Yes (as made) Inspector of Transport Security Act 2006
Margin on Services (or MoS) is a financial reporting method developed by the Australian Accounting Standards Board that relates to life insurance companies in Australia and New Zealand. Under MoS, the value of future surpluses expected to emerge under a life insurance contract is first determined and then spread over the projected life of the ...
The Australian Accounting Standards Board (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS). The AASB has made certain amendments to the IASB pronouncements in making A-IFRS; however, these generally have the effect of eliminating an option under IFRS, introducing additional disclosures or implementing requirements for public sector ...