Article Search Results
This section includes articles published in Company Director magazine.
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1-9
of
9
results
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Content Type:
CDM Article
01 Apr 2013
Listed companies have jumped many hurdles to improve their executive pay practices and avoid falling foul of the "two-strikes" law. Now, as Domini Stuart reports, a new wave of pay reforms are heading their way.
The second reporting season since the introduction of the "two-strikes" rule l...
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Content Type:
CDM Article
01 Jul 2010
Domini Stuart
reports on why aspects of the proposed new differential reporting regime may create headaches for some directors.
New accounting blues
Areas of concern for differential reporting include:
A “clarification” for special-purpose fi...
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Content Type:
CDM Article
01 Jun 2010
Given the nature of their roles, non-executive directors cannot know everything about an organisation and are heavily dependent on management for information.
Domini Stuart
investigates how directors can improve this information flow.
Removing the chinks from the informati...
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Content Type:
CDM Article
01 May 2010
The global financial crisis may have eased, but as
Domini Stuart
reports, directors still face a range of accounting headaches as they ready for financial year-end reporting.
Financial year-end reporting headaches
Accounting challenges for directors
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Content Type:
CDM Article
01 Feb 2010
Domini Stuart
discusses why more companies are using underlying profit as a way to report their results in a more meaningful way.
Towards more meaningful reporting
For the year ended 30 June 2009, listed property group Stockland simultaneously reported an unde...
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Content Type:
CDM Article
01 Aug 2008
Nearly three years down the track,
Domini Stuart
finds that International Financial Reporting Standards pose several challenges for Australian companies.
IFRS 3 years on
The quality of our home-grown accounting standards was recognised internationally. However, with Australia com...
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Content Type:
CDM Article
01 Jul 2008
Domini Stuart
reports on how current accounting standards make forming a view on what’s ‘true and fair’ a tough task for directors.
What’s really true and fair
Back in the early 1990s, Australian companies could override accounting standards on the grounds that they would not provide a t...
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Content Type:
CDM Article
01 Aug 2007
Annual reports no longer have to be mailed out to each and every shareholder and can be published online instead. Domini Stuart reveals how these changes can provide opportunities to boost investor communications.
The brave new world of electronic reporting
On the evening of June 21, Parlia...
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Content Type:
CDM Article
01 Aug 2007
Domini Stuart examines the pros and cons of applying International Financial Reporting Standards to small businesses – and finds mainly cons.
When big rules don’t work for small companies
The Australian Accounting Standards Board (AASB) has released Invitation to Comment ITC 12 Request fo...