Financial Reporting is a vital part of corporate governance. 它向管理层提供有关组织财务绩效的可靠信息, shareholders, investors, consumers, and regulators.
本财务报告快速指南概述了澳门赌场官网的要求.
What should a complete set of financial reports include?
- Director’s Report
- Audit Committee Report and Remuneration Report (Listed entity)
- 损益及其他综合收益表(单独披露或合并披露)
- Statement of financial position
- Statement of changes in equity
- Statement of cash flows
- Notes to the financial statements
- Directors declaration about the statement and the notes
- Auditor Independence Declaration
- Auditor’s Report.
What are the types of financial reports?
- 通用财务报告或第1级(根据AASB的分级报告)
- 通用目的财务报告-简化披露制度(RDR)或第2层(与国际财务报告准则对中小企业报告的类似方法)
- 特殊目的财务报告-遵守强制性澳门赌场官网准则-
- Other Agreed Upon Financial Report – not lodged with ASIC.
Who is required to prepare financial reports?
- Disclosing entities e.g. listed entities
- Public companies e.g. companies limited by guarantee
- Large proprietary companies
- Registered schemes.
A proprietary company is defined as large where two of the following conditions are met:
- Consolidated revenue for the year > $25m
- Consolidated gross assets at the end of the year > $12.5m
- Employee at the end of the financial year > 50 (full time equivalent).
For small proprietary companies (即不像上文定义的那样大)，除非:
- 拥有至少5%投票权的股东以书面形式指示公司这样做
- ASIC directs the company to prepare
- 该公司由一家外国公司控制，并没有合并到提交给ASIC的财务报表中.
“报告”与“不报告”实体的财务报告要求
According to ASIC’s RG 85 reporting requirements, 用于确定实体是否为报告实体的主要因素包括其经济或政治影响力, financial characteristics and size. However, 至于该实体是否为报告实体，最终取决于公司董事, not the auditor.
Mandatory Accounting Standards
Regardless of whether an entity is reporting or non-reporting, 编制财务报告必须遵循下列准则:
- AASB 101 Presentation of Financial Statements
- AASB 107 Cash Flow Statements
- 澳门赌场官网政策、澳门赌场官网估计变更和错误
- AASB 1048 Interpretation and Application of Standards
- AASB 1054 Australian Additional Disclosures
If special purpose financial reports are prepared, 它们必须至少符合上述规定，并对实体的财务状况和业绩提出真实和公平的看法.
Different ‘Tiers’ of financial reporting requirements
澳门赌场官网的分层报告框架旨在减轻某些实体的报告负担.
- Tier 1 包括对公众负责的营利性私营部门实体和联邦政府, State, Territory and Local Governments. 他们必须使用AASB采用的全套国际财务报告准则编制通用目的财务报告.
- Tier 2 包括没有公共责任的营利性私营部门实体, not-for-profit private sector entities, all other public sector entities. 他们可以准备通用财务报告或使用减少披露要求(RDR)。.
Significant Global Entities (SGEs)
A Significant Global Entity is defined as either:
- The global parent entity with annual global income >$1 billion AUD or;
- A subsidiary of a group with consolidated annual global income > $1 billion AUD.
From 1 July 2016, 在以下情况下，SGEs的非报告实体将需要准备通用财务报告并向ASIC和ATO提交:
- 在该澳门官方赌场年度构成“重要全球实体”一部分的公司税实体
- 澳门赌场官网居民或经营澳门赌场官网常设机构的外国居民(根据ITAA 1936年Pt IVA)
- 他们尚未在《澳门官方赌场》第s319(3)条规定的时间框架内向ASIC提交通用财务报告.
Benefits of financial reporting
除了满足本快速指南中概述的遵从性义务之外, there are many other benefits of financial reporting.
In Sydney, Accru Felsers specialises in audited financial reports for German-speaking businesses, international hotels & 其他国际组织、非营利组织和金融服务组织. Our clients typically perform above industry benchmarks. Please contact us for a confidential discussion about your audit and financial reporting needs.
