Week 2 - Lecture

School: St. John's University - Course: BUS 100 - Subject: Accounting

Week 2 Accounting in Society 2
Learning Objectives identify the sources of company regulation in Australia explain the current standard-setting framework and the role of the professional accounting associations in the standard-setting process evaluate the role of theConceptual Frameworkand illustrate the qualitative characteristics of financial statements explain the concept of corporate governance outline corporate governance guidelines and practices give examples of the limitations of accounting information 3
Sources of company regulation The role of company regulation is to protect different stakeholders and help promote a strong, vibrant economy. The main source of company regulation in Australia is the Corporations Act, enforced through Australian Securities and Investments Commission (ASIC).
Sources of company regulation Australian Securities and Investments Commission (ASIC) —Corporations Act 2001 Australian Securities Exchange (ASX) Australian Competition and Consumer Commission (ACCC) Reserve Bank of Australia (RBA) Australian Prudential Regulation Authority (APRA) Australian Taxation Office (ATO) Other government agencies

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