tailieunhanh - AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Three 2010_part7

Tham khảo tài liệu 'auditor-general’s report financial audits volume three 2010_part7', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Appendix A Legal Opinions Provided by the Attorney General or Crown Solicitor 294 Small proprietary company ASIC direction 1 ASIC may give a small proprietary company a direction to comply with requirements of this Division and Divisions 3 4 5 and 6 for a financial year. IA An offence based on subsection 1 is an offence of strict liability. Note For strict liability see section of the Criminal Code. 2 The direction may be general or may specify the particular requirements that the company is to comply with. 3 The direction must specify the date by which the documents have to be prepared sent or lodged. The date must be a reasonable one in view of the nature of the direction. 4 The direction must a be made in writing and b specify the financial year concerned and c be made no later than 6 years after the end of that financial year. 295 Contents of annual financial report Basic contents 1 The financial report for a financial year consists of a the financial statements for the year and b the notes to the financial statements and c the directors declaration about the statements and notes. Financial statements 2 The financial statements for the year are a the financial statements in relation to the entity reported on that are required by the accounting standards and b if required by the accounting standards the financial statements in relation to the consolidated entity that are required by the accounting standards. Notes to financial statements 3 The notes to the financial statements are a disclosures required by the regulations and b notes required by the accounting standards and c any other information necessary to give a true and fair view see section 297 Directors declaration 4 The directors declaration is a declaration by the directors a whether in the directors opinion there are reasonable grounds to believe that the company registered scheme or disclosing entity will be able to pay its debts as and when they become due and payable and Auditor-General s Repor