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WK1 Financial Reporting
18 Pages • Partial Study Notes • Year: Pre-2018
A company is a legal entity – incorporated via registration by Australian Securities and Investments Commission (ASIC), – subject to requirements of Corporations Act 2001. • Proprietary (Pty Ltd) companies – May or may not need to prepare financial reports • Public (Ltd) companies – Can list on Australian Securities Exchange (ASX) – Must prepare / publish audited financial statements
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