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picture1_Financial Presentation Template 72073 | 2er08 Paulphenix Ppt


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File: Financial Presentation Template 72073 | 2er08 Paulphenix Ppt
overview overview 1 the regulatory framework who does what 2 financial reporting in au continuous vs periodic 3 stepping stones 4 adoption progress 5 lessons 6 new dawn the regulatory ...

icon picture PPT Filetype Power Point PPT | Posted on 31 Aug 2022 | 3 years ago
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        Overview
        Overview
  1. The Regulatory Framework
   - Who does what
  2. Financial Reporting in Au
   - Continuous  vs. Periodic 
  3. Stepping Stones
  4. Adoption Progress 
  5. Lessons 
  6. New Dawn?
     THE REGULATORY FRAMEWORK
     THE REGULATORY FRAMEWORK
      [XBRL-Au focus has been on regulatory adoption]
      [
      
 Organizational Equivalents
      USA                    Au
      SEC                    ASIC
      FIDC                   APRA
      FASB                   AASB
      NYSE/NASD et al        ASX
      DTC (securities clearing)  ASX
      EDGAR                  ASX (“CAP”)
      AICPA                  ICAA;CPAA;NIA
   THE REGULATORY FRAMEWORK  
   THE REGULATORY FRAMEWORK  
            2
            2
 1. Enforcement: Corps Act and 
  Accounting Standards
  - Australian Securities & Investments 
  Commission [ASIC]
  [Stds are issued by Au. Accounting Stds. 
  Board; part of Fin. Rep. Council. “AASBs” 
  is generic name for all Au standards]
        THE REGULATORY FRAMEWORK 
        THE REGULATORY FRAMEWORK 
                                    3
                                    3
 2. Prudential Regulation
     -   Financial Institutions : APRA
     -   Other Corps : ASIC
 3. Market Provider : ASX
          - ASX Supervises its Rules: Listing; 
         Market; Clearing
   THE REGULATORY FRAMEWORK 
   THE REGULATORY FRAMEWORK 
            4
            4
 1. Stock brokers; traders etc
  - licensed and regulated by ASIC
 2. Prudential Regulation
   “participants” in ASX market
   supervised by ASX re. Capital 
  Adequacy (risk to market); internal 
  controls; fair dealing
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...Overview the regulatory framework who does what financial reporting in au continuous vs periodic stepping stones adoption progress lessons new dawn prudential regulation institutions apra other corps asic market provider asx supervises its rules listing clearing stock brokers traders etc licensed and regulated by participants supervised re capital adequacy risk to internal controls fair dealing...

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