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Thinking posts
4 results4 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. This is the first time the thresholds will have been adjusted since 2007. Companies that will ...
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). The Regulations propose to reduce the financial reporting burden for some proprietary companies by increasing the thresholds for determining what constitutes ...
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. With continuous disclosure increasingly becoming an area of potential ...
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, ...