Topic Module Page Comments
A
Linked to Mod 2, 1.intigrity, 2. Objectivity, 3.Prof competience and due care, 4. Prof
A code of ethics for members 1 15 behaviour, 5. Confidentiality
A distinctive ethos or culture 1 16 Consists of values, norms and symbols of profession. Can also be called culture.
A high degree of autonomy and independence 1 14 Ability regulate itself
A systematic body of theory and knowledge 1 12 Body of knowledge- *Theory construction *Systematic research
Two-strikes rule-shareholders spill the whole board but KMP are not eligible to vote.
AASB (Australian Accounting Standards Board) (2010) 4 214 KMP are- planning authority, controlling activities of entity directly or indirecty
AASB 124 Related Party Disclosures 4 214 Defined 'KMP' ('Two-strike' rule)
Abbott (2014) 1 6 Professions never had a public interest or service ideal
1.Predatory Pricing 2.Loss leading 3.ACCC competition and consumer Act
Abuse of market power 4 250 S46
ACARA 2014 5 325 sustainability
Apply for permission for anti-competitive behaviors. Approval on the basis of 'the
ACCC 4 257 public interest'.
Undertakes a number of functions involving regulation, legislation development,
ACCC (Australian Competition and Consumer Commission) 4 251 competition law education, prosecution and administrative decision-making.
Can grant immunity from prosecution in return for blowing the whistle on the cartel
ACCC Immunity Policy for Cartel Conduct 4 253 conduct.
ACCC v. Cabcharge Australia Ltd (2010) FCA 1261 4 251 Market power misuse
ACCC v. Metcash Trading Ltd (2011) FCAFC 151 4 252 M&A
ACCC v. Midland Brick Co Pty Ltd (2004) FCA 693 (31 May 2004) 4 254 Price-fixing
The duty to provide a report, or an account, of the actions and decisions made in
regard to those areas of activity for which an organisation is deemded to be
Accountability (Difinition) 5 324 responsible.
Accountant (business) 2 74
Accountant (public practice) 2 73 Independence
Accountant Roles in private business 1 27 Table 1.5 - Type of roles
Accountant roles performed is SME 1 28 End to end accounting and finance function
Accountant roles within public practice (Table 1.4) 1 26 -
Accountants (conformance vs. performance) 3 140 Accountant spend too much time on conformance and compliance based work.
Accountants and effective governance 3 140 -
Accountants as external advisers to SMEs 1 26 CPA Australia (2005)
Accountants as members of a profession 1 3 -
Accountants employed in the large business environment 1 27 -
Accounting for the levels of emissions 5 358 Scope 1, Scope 2, Scope 3
Accounting in small and medium enterprises (SMEs) 1 28 -
Accounting Professional and Ethical Standards Board (APESB) 1 18 Background
Accounting roles, activities and relationships 1 24 -
...typically shaped by factors such as new and evolving technologies, changing market
conditions, legislative and regulatory developments, and the needs of a diverse range
of parties engaged in making resource allocation decisions and accountability
Accounting work environment 2 48 evaluations
Accounting work environments 1 25 Table 1.2 - Examples of accounting work environments
Ackman 2002 4 286 Whistleblower protection. Example 4.18
Act beyond their power but innocently (Directors) 3 121 Example 3.2 Advance bank
Act in the corporation's best interests 3 120 -
Acting with sufficient expertise (s. 230) 2 85 -
Adams 2013 5 341 Integrated reporting
Adaptiation 5 355 adapting the effects of climate change
Adolf Berle 5 306 who embraced the shareholder primacy perspective.
Advance Bank Australia 3 121 Directors act beyond their power, however innocently
Advocacy threat 2 69 -
Agency costs 3 133 Three types - Monitoring costs, bonding costs, costs relating to residual loss
Agency costs (Examples) 3 134 Example 3.4 - Agency costs
Agency costs can arise as a result of: 3 133 information asymmetry, poor communication & understanding, self-interest, illegal
Agency theory 3 132 views CG through the relationship between agents and principals.
Agency theory (two key assumptions) 3 132 self-interest / in a position of power
Agent 3 138 Those who assumes responsibilities to look after = agents
Agent of the board 3 129 managers are the agent of the board
Agreements between competitors—cartel conduct 4 253 Horizontal agreement/ Collusive behaviour/ Cartel conduct/ Cartel provision
Page 1 of 27
A
Linked to Mod 2, 1.intigrity, 2. Objectivity, 3.Prof competience and due care, 4. Prof
A code of ethics for members 1 15 behaviour, 5. Confidentiality
A distinctive ethos or culture 1 16 Consists of values, norms and symbols of profession. Can also be called culture.
A high degree of autonomy and independence 1 14 Ability regulate itself
A systematic body of theory and knowledge 1 12 Body of knowledge- *Theory construction *Systematic research
Two-strikes rule-shareholders spill the whole board but KMP are not eligible to vote.
AASB (Australian Accounting Standards Board) (2010) 4 214 KMP are- planning authority, controlling activities of entity directly or indirecty
AASB 124 Related Party Disclosures 4 214 Defined 'KMP' ('Two-strike' rule)
Abbott (2014) 1 6 Professions never had a public interest or service ideal
1.Predatory Pricing 2.Loss leading 3.ACCC competition and consumer Act
Abuse of market power 4 250 S46
ACARA 2014 5 325 sustainability
Apply for permission for anti-competitive behaviors. Approval on the basis of 'the
ACCC 4 257 public interest'.
Undertakes a number of functions involving regulation, legislation development,
ACCC (Australian Competition and Consumer Commission) 4 251 competition law education, prosecution and administrative decision-making.
Can grant immunity from prosecution in return for blowing the whistle on the cartel
ACCC Immunity Policy for Cartel Conduct 4 253 conduct.
ACCC v. Cabcharge Australia Ltd (2010) FCA 1261 4 251 Market power misuse
ACCC v. Metcash Trading Ltd (2011) FCAFC 151 4 252 M&A
ACCC v. Midland Brick Co Pty Ltd (2004) FCA 693 (31 May 2004) 4 254 Price-fixing
The duty to provide a report, or an account, of the actions and decisions made in
regard to those areas of activity for which an organisation is deemded to be
Accountability (Difinition) 5 324 responsible.
Accountant (business) 2 74
Accountant (public practice) 2 73 Independence
Accountant Roles in private business 1 27 Table 1.5 - Type of roles
Accountant roles performed is SME 1 28 End to end accounting and finance function
Accountant roles within public practice (Table 1.4) 1 26 -
Accountants (conformance vs. performance) 3 140 Accountant spend too much time on conformance and compliance based work.
Accountants and effective governance 3 140 -
Accountants as external advisers to SMEs 1 26 CPA Australia (2005)
Accountants as members of a profession 1 3 -
Accountants employed in the large business environment 1 27 -
Accounting for the levels of emissions 5 358 Scope 1, Scope 2, Scope 3
Accounting in small and medium enterprises (SMEs) 1 28 -
Accounting Professional and Ethical Standards Board (APESB) 1 18 Background
Accounting roles, activities and relationships 1 24 -
...typically shaped by factors such as new and evolving technologies, changing market
conditions, legislative and regulatory developments, and the needs of a diverse range
of parties engaged in making resource allocation decisions and accountability
Accounting work environment 2 48 evaluations
Accounting work environments 1 25 Table 1.2 - Examples of accounting work environments
Ackman 2002 4 286 Whistleblower protection. Example 4.18
Act beyond their power but innocently (Directors) 3 121 Example 3.2 Advance bank
Act in the corporation's best interests 3 120 -
Acting with sufficient expertise (s. 230) 2 85 -
Adams 2013 5 341 Integrated reporting
Adaptiation 5 355 adapting the effects of climate change
Adolf Berle 5 306 who embraced the shareholder primacy perspective.
Advance Bank Australia 3 121 Directors act beyond their power, however innocently
Advocacy threat 2 69 -
Agency costs 3 133 Three types - Monitoring costs, bonding costs, costs relating to residual loss
Agency costs (Examples) 3 134 Example 3.4 - Agency costs
Agency costs can arise as a result of: 3 133 information asymmetry, poor communication & understanding, self-interest, illegal
Agency theory 3 132 views CG through the relationship between agents and principals.
Agency theory (two key assumptions) 3 132 self-interest / in a position of power
Agent 3 138 Those who assumes responsibilities to look after = agents
Agent of the board 3 129 managers are the agent of the board
Agreements between competitors—cartel conduct 4 253 Horizontal agreement/ Collusive behaviour/ Cartel conduct/ Cartel provision
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