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Searching Content indexed under Accounting Standards by Clayton Utz ordered by Published Date Descending.
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Refinements to LCR cashflow assumptions under the final APS 210
The cashflow assumptions in the final APS 210 adopt those in the Basel III liquidity framework, with some changes.
Australia
11 Feb 2014
2
ASIC's annual report hit list: familiar and new faces
ASIC released a list of key areas that directors and auditors should consider when preparing FY2013/14 annual reports..
Australia
20 Jul 2013
3
ASIC drops proposed ban on "underlying profits", but maintains IFRS-compliant details in financial statements
ASIC is not totally opposed to the use of non-IFRS financials, but there's no room for them in financial statements.
Australia
18 Jan 2012
4
Australian shareholders, an Australian company, and a US class action? US Supreme Court to decide
The globalisation of financial markets has increased the incidence of global fraud. However, regulation, especially in the sense of private enforcement through class actions, depends on a political and legal system built around state sovereignty. The United States class action procedure has been used against a foreign corporation by foreign investors who purchased the corporation's securities on a foreign securities exchange. The scenario is often referred to as a "foreign-cubed" or "F-cubed" se
Australia
8 Dec 2009
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