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Thinking posts
17 results17 results
Thinking| 17 May 2019
Large proprietary companies: Significant changes to financial reporting thresholds
From 1 July 2019, the thresholds for determining whether an Australian proprietary company is considered a ‘large’ proprietary company under the Corporations Act 2001 (Cth) (Act) will increase.
Thinking| 25 Nov 2018
Corporate downsizing: Federal Government proposes changes to large proprietary company thresholds
On 16 November, the Federal Government released for public consultation exposure draft regulations, Corporations Amendment (Proprietary Company Thresholds) Regulations 2018 (Regulations).
Thinking| 27 Mar 2018
Amendments to ASX Guidance Note 8: Continuous Disclosure
ASX Guidance Note 8 was amended on 9 March, to provide greater clarity about ASX’s expectations in relation to the disclosure of market sensitive contracts and disclosures by entities in financial difficulties.
Thinking| 19 Dec 2017
Banking, Superannuation and Financial Services Royal Commission update
On 18 December 2017 the Governor-General issued Letters Patent to the Honourable Ken Hayne AC QC formally establishing the Banking and Financial Services Royal Commission. As anticipated, the Letters Patent generally follow the draft terms of reference released a few weeks ago, ...
Thinking| 19 Dec 2017
ASX and the Distributed Ledger Technology
ASX Limited, operator of the Australian Securities Exchange (ASX) has recently decided to use Distributed Ledger Technology (DLT), commonly associated with Blockchain, to upgrade its post-trade clearing and settlement system.