SlideShare une entreprise Scribd logo

Accounting theory 2

•Télécharger en tant que PPT, PDF•
•
K
khosru
1  sur  61
Presentation on: Corporate Governance University Of Western Sydney, Paramatta Campus. Course: Accounting Theory Instructor: Kevin Clark, CA, CPA.
Definition ,[object Object],[object Object]
Definition (contd.) ,[object Object]
Definition (contd.) ,[object Object],[object Object],[object Object],[object Object]
Definition (contd.) ,[object Object],[object Object]
OECD Principles ,[object Object],[object Object]
OECD Principles (Contd.) ,[object Object]
OECD Principles (Contd.) ,[object Object]
OECD Principles (Contd.) ,[object Object]
OECD Principles (Contd.) ,[object Object]
The Role of Shareholders ,[object Object],[object Object],[object Object],[object Object]
The Role of Shareholders (contd.) ,[object Object],[object Object]
The Role of Shareholders (contd.) ,[object Object],[object Object],[object Object],[object Object]
The Role of Shareholders (contd.) ,[object Object],[object Object],[object Object]
The Role of Shareholders (contd.) ,[object Object],[object Object],[object Object]
The Directors ,[object Object],[object Object]
The functions of the board according to Bosch Report ,[object Object],[object Object],[object Object],[object Object],[object Object]
The functions of the board according to Bosch Report (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The functions of the board according to Bosch Report (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Categories of Directors ,[object Object],[object Object],[object Object]
Categories of Directors (contd.) ,[object Object],[object Object],[object Object],[object Object]
Categories of Directors (contd.) ,[object Object]
How the Directors should act? ,[object Object],[object Object],[object Object],[object Object],[object Object]
How the Directors should act? (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Independent/ non-executive Directors ,[object Object],[object Object],[object Object],[object Object],[object Object]
Independent/ non-executive Directors (contd.) ,[object Object],[object Object],[object Object]
The Chairman ,[object Object],[object Object],[object Object],[object Object]
Sub-committees of the board ,[object Object],[object Object],[object Object]
Sub-committees of the board (contd.) ,[object Object],[object Object]
Audit Committee ,[object Object],[object Object],[object Object],[object Object]
Composition of Audit Committee ,[object Object],[object Object]
Composition of Audit Committee (contd.) ,[object Object]
Objectives and responsibilities of audit committee ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Benefits of audit committees ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Benefits of audit committees (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Limitations of audit committee ,[object Object],[object Object],[object Object],[object Object],[object Object]
Limitations of audit committee (contd.) ,[object Object],[object Object],[object Object]
Characteristics of effective audit committees ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Remuneration committees ,[object Object],[object Object],[object Object],[object Object],[object Object]
Remuneration committees (contd.) ,[object Object],[object Object],[object Object],[object Object]
Nomination Committees ,[object Object],[object Object],[object Object]
Corporate Governance and Internal Control ,[object Object],[object Object],[object Object],[object Object]
Importance of Internal control ,[object Object],[object Object],[object Object],[object Object]
The nature of Internal Control: The COSO framework ,[object Object],[object Object]
The nature of Internal Control: The COSO framework (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The nature of Internal Control: The COSO framework (contd.) ,[object Object],[object Object],[object Object],[object Object]
Components of Internal Control ,[object Object],[object Object]
Components of Internal Control (contd.) ,[object Object]
Components of Internal Control (contd.) ,[object Object]
Components of Internal Control (contd.) ,[object Object],[object Object],[object Object]
Components of Internal Control (contd.) ,[object Object]
Role of the Auditors ,[object Object],[object Object],[object Object],[object Object],[object Object]
Role of the Auditors (contd.) ,[object Object],[object Object],[object Object],[object Object]
Role of the Auditors (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s Responsibilities ,[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s Responsibilities (contd.) ,[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s Responsibilities (contd.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s Responsibilities (contd.) ,[object Object]
Internal Auditor’s Responsibilities (contd.) ,[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s Responsibilities (contd.) ,[object Object],[object Object],[object Object],[object Object]
The End of the Presentation

Recommandé

Accounting theory 9
Accounting theory 9Accounting theory 9
Accounting theory 9khosru
 
Accounting theory 4
Accounting theory 4Accounting theory 4
Accounting theory 4khosru94
 
Accounting questions project
Accounting questions projectAccounting questions project
Accounting questions projectRohit Sethi
 
Accounting theory 8
Accounting theory 8Accounting theory 8
Accounting theory 8khosru
 
Deegan5e Ch03
Deegan5e Ch03Deegan5e Ch03
Deegan5e Ch03Fiji National University
 
Acc703 Financial Accounting Theory Tut 1 Week 3
Acc703 Financial Accounting Theory Tut 1 Week 3Acc703 Financial Accounting Theory Tut 1 Week 3
Acc703 Financial Accounting Theory Tut 1 Week 3Fiji National University
 
Week 13
Week 13Week 13
Week 13omar alnatour
 
Accounting theory 5
Accounting theory 5Accounting theory 5
Accounting theory 5khosru94
 

Recommandé

Accounting theory 9
Accounting theory 9Accounting theory 9
Accounting theory 9khosru
 
Accounting theory 4
Accounting theory 4Accounting theory 4
Accounting theory 4khosru94
 
Accounting questions project
Accounting questions projectAccounting questions project
Accounting questions projectRohit Sethi
 
Accounting theory 8
Accounting theory 8Accounting theory 8
Accounting theory 8khosru
 
Deegan5e Ch03
Deegan5e Ch03Deegan5e Ch03
Deegan5e Ch03Fiji National University
 
Acc703 Financial Accounting Theory Tut 1 Week 3
Acc703 Financial Accounting Theory Tut 1 Week 3Acc703 Financial Accounting Theory Tut 1 Week 3
Acc703 Financial Accounting Theory Tut 1 Week 3Fiji National University
 
Week 13
Week 13Week 13
Week 13omar alnatour
 
Accounting theory 5
Accounting theory 5Accounting theory 5
Accounting theory 5khosru94
 
Positive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosurePositive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosureArthik Davianti
 
Positive Theory
Positive TheoryPositive Theory
Positive TheoryDeady Rizky Yunanto
 
Accounting theory 3
Accounting theory 3Accounting theory 3
Accounting theory 3khosru94
 
Accounting theory
Accounting theoryAccounting theory
Accounting theoryrainbowinajar
 
Accounting theory 7
Accounting theory 7Accounting theory 7
Accounting theory 7khosru94
 
Accounting Measurement
Accounting MeasurementAccounting Measurement
Accounting MeasurementArthik Davianti
 
FInancial accounting, theory and analysis
FInancial accounting, theory and analysisFInancial accounting, theory and analysis
FInancial accounting, theory and analysisRose Meea
 
Financial Management
Financial ManagementFinancial Management
Financial Managementengineer sood
 
Earnings management
Earnings managementEarnings management
Earnings managementMohammad Jafariramsheh
 
Liabilities and Owner's Equity
Liabilities and Owner's EquityLiabilities and Owner's Equity
Liabilities and Owner's EquityArthik Davianti
 
Financial accounting
Financial accounting Financial accounting
Financial accounting Babasab Patil
 
Finance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetFinance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetShahid Hussain Raja
 
Finance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basicsFinance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
 
Module 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and InvestmentModule 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and InvestmentLAKSHMI V
 
Earnings management berat başat
Earnings management berat başatEarnings management berat başat
Earnings management berat başatBerat Başat
 
Basic Financial Accounting boa
Basic Financial Accounting boaBasic Financial Accounting boa
Basic Financial Accounting boaraileeanne
 
Expense
ExpenseExpense
ExpenseArthik Davianti
 
Financial Accounting Introduction
Financial Accounting IntroductionFinancial Accounting Introduction
Financial Accounting Introductiongimmba
 
Financial Analysis Tips for Beginners
Financial Analysis Tips for BeginnersFinancial Analysis Tips for Beginners
Financial Analysis Tips for BeginnersIndustriusCFO
 
Creative accounting
Creative accountingCreative accounting
Creative accountingHome Study
 
Corporate governance practices in India & around the world
Corporate governance practices in India & around the worldCorporate governance practices in India & around the world
Corporate governance practices in India & around the worldAshishAgarwal403
 
Codes of CG
Codes of CGCodes of CG
Codes of CGAshutosh Mittal
 

Contenu connexe

Tendances

Positive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosurePositive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosureArthik Davianti
 
Accounting theory 3
Accounting theory 3Accounting theory 3
Accounting theory 3khosru94
 
Accounting theory 7
Accounting theory 7Accounting theory 7
Accounting theory 7khosru94
 
FInancial accounting, theory and analysis
FInancial accounting, theory and analysisFInancial accounting, theory and analysis
FInancial accounting, theory and analysisRose Meea
 
Financial Management
Financial ManagementFinancial Management
Financial Managementengineer sood
 
Liabilities and Owner's Equity
Liabilities and Owner's EquityLiabilities and Owner's Equity
Liabilities and Owner's EquityArthik Davianti
 
Financial accounting
Financial accounting Financial accounting
Financial accounting Babasab Patil
 
Finance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetFinance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetShahid Hussain Raja
 
Finance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basicsFinance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
 
Module 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and InvestmentModule 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and InvestmentLAKSHMI V
 
Earnings management berat başat
Earnings management berat başatEarnings management berat başat
Earnings management berat başatBerat Başat
 
Basic Financial Accounting boa
Basic Financial Accounting boaBasic Financial Accounting boa
Basic Financial Accounting boaraileeanne
 
Financial Accounting Introduction
Financial Accounting IntroductionFinancial Accounting Introduction
Financial Accounting Introductiongimmba
 
Financial Analysis Tips for Beginners
Financial Analysis Tips for BeginnersFinancial Analysis Tips for Beginners
Financial Analysis Tips for BeginnersIndustriusCFO
 
Creative accounting
Creative accountingCreative accounting
Creative accountingHome Study
 

Tendances (20)

Positive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosurePositive theory of accounting - policy and disclosure
Positive theory of accounting - policy and disclosure
 
Positive Theory
Positive TheoryPositive Theory
Positive Theory
 
Accounting theory 3
Accounting theory 3Accounting theory 3
Accounting theory 3
 
Accounting theory
Accounting theoryAccounting theory
Accounting theory
 
Accounting theory 7
Accounting theory 7Accounting theory 7
Accounting theory 7
 
Accounting Measurement
Accounting MeasurementAccounting Measurement
Accounting Measurement
 
FInancial accounting, theory and analysis
FInancial accounting, theory and analysisFInancial accounting, theory and analysis
FInancial accounting, theory and analysis
 
Financial Management
Financial ManagementFinancial Management
Financial Management
 
Earnings management
Earnings managementEarnings management
Earnings management
 
Liabilities and Owner's Equity
Liabilities and Owner's EquityLiabilities and Owner's Equity
Liabilities and Owner's Equity
 
Financial accounting
Financial accounting Financial accounting
Financial accounting
 
Finance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetFinance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance Sheet
 
Finance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basicsFinance for non finance managers module 1 financial accounting basics
Finance for non finance managers module 1 financial accounting basics
 
Module 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and InvestmentModule 1 -Intoduction to Securities and Investment
Module 1 -Intoduction to Securities and Investment
 
Earnings management berat başat
Earnings management berat başatEarnings management berat başat
Earnings management berat başat
 
Basic Financial Accounting boa
Basic Financial Accounting boaBasic Financial Accounting boa
Basic Financial Accounting boa
 
Expense
ExpenseExpense
Expense
 
Financial Accounting Introduction
Financial Accounting IntroductionFinancial Accounting Introduction
Financial Accounting Introduction
 
Financial Analysis Tips for Beginners
Financial Analysis Tips for BeginnersFinancial Analysis Tips for Beginners
Financial Analysis Tips for Beginners
 
Creative accounting
Creative accountingCreative accounting
Creative accounting
 

Similaire à Accounting theory 2

Corporate governance practices in India & around the world
Corporate governance practices in India & around the worldCorporate governance practices in India & around the world
Corporate governance practices in India & around the worldAshishAgarwal403
 
Business Ethics and Corporate Governance
Business Ethics and Corporate GovernanceBusiness Ethics and Corporate Governance
Business Ethics and Corporate GovernanceMeenushreeGowda
 
Corporate Governance a conceptual framework
Corporate Governance a conceptual frameworkCorporate Governance a conceptual framework
Corporate Governance a conceptual frameworkVineet Murli
 
A word doc. on sri kumar mangalam birla committe
A word doc. on sri kumar mangalam birla committeA word doc. on sri kumar mangalam birla committe
A word doc. on sri kumar mangalam birla committekeshav pareek
 
Challenges and issues in corporate governance
Challenges and issues in corporate governanceChallenges and issues in corporate governance
Challenges and issues in corporate governancePranveer Shekhawat
 
1464544 634770370637970000
1464544 6347703706379700001464544 634770370637970000
1464544 634770370637970000Bobby Yamijala
 
Corporate governance - A basic understanding
Corporate governance - A basic understandingCorporate governance - A basic understanding
Corporate governance - A basic understandingRajesh Kumar Iyer.A
 
CORPORATE GOVERNANCE.pptx
CORPORATE GOVERNANCE.pptxCORPORATE GOVERNANCE.pptx
CORPORATE GOVERNANCE.pptxManjulagupta15
 
Corporategovernance 131205084129-phpapp02
Corporategovernance 131205084129-phpapp02Corporategovernance 131205084129-phpapp02
Corporategovernance 131205084129-phpapp02himanshujaiswal
 
Narayan murthy report on corporate governance
Narayan murthy report on corporate governanceNarayan murthy report on corporate governance
Narayan murthy report on corporate governanceDhruvKothari13
 
Corporate governance
Corporate governance Corporate governance
Corporate governance Gayatri Iyer
 
corporate governance.pdf
corporate governance.pdfcorporate governance.pdf
corporate governance.pdfRavi narayana
 
Roles and Responsibilities.pptx
Roles and Responsibilities.pptxRoles and Responsibilities.pptx
Roles and Responsibilities.pptxSalehinKhan2
 

Similaire à Accounting theory 2 (20)

Corporate governance practices in India & around the world
Corporate governance practices in India & around the worldCorporate governance practices in India & around the world
Corporate governance practices in India & around the world
 
Codes of CG
Codes of CGCodes of CG
Codes of CG
 
Business Ethics and Corporate Governance
Business Ethics and Corporate GovernanceBusiness Ethics and Corporate Governance
Business Ethics and Corporate Governance
 
Corporate Governance a conceptual framework
Corporate Governance a conceptual frameworkCorporate Governance a conceptual framework
Corporate Governance a conceptual framework
 
Recovered file 1
Recovered file 1Recovered file 1
Recovered file 1
 
CORPORATE GOVERNANCE.pptx.pdf
CORPORATE GOVERNANCE.pptx.pdfCORPORATE GOVERNANCE.pptx.pdf
CORPORATE GOVERNANCE.pptx.pdf
 
A word doc. on sri kumar mangalam birla committe
A word doc. on sri kumar mangalam birla committeA word doc. on sri kumar mangalam birla committe
A word doc. on sri kumar mangalam birla committe
 
Challenges and issues in corporate governance
Challenges and issues in corporate governanceChallenges and issues in corporate governance
Challenges and issues in corporate governance
 
1464544 634770370637970000
1464544 6347703706379700001464544 634770370637970000
1464544 634770370637970000
 
Corporate governance - A basic understanding
Corporate governance - A basic understandingCorporate governance - A basic understanding
Corporate governance - A basic understanding
 
CORPORATE GOVERNANCE.pptx
CORPORATE GOVERNANCE.pptxCORPORATE GOVERNANCE.pptx
CORPORATE GOVERNANCE.pptx
 
Corporategovernance 131205084129-phpapp02
Corporategovernance 131205084129-phpapp02Corporategovernance 131205084129-phpapp02
Corporategovernance 131205084129-phpapp02
 
Corporate governance
Corporate governanceCorporate governance
Corporate governance
 
Narayan murthy report on corporate governance
Narayan murthy report on corporate governanceNarayan murthy report on corporate governance
Narayan murthy report on corporate governance
 
Corporate governance
Corporate governance Corporate governance
Corporate governance
 
corporate governance.pdf
corporate governance.pdfcorporate governance.pdf
corporate governance.pdf
 
Roles and Responsibilities.pptx
Roles and Responsibilities.pptxRoles and Responsibilities.pptx
Roles and Responsibilities.pptx
 
Handout 2 - CE, CG & CSR
Handout 2 - CE, CG & CSRHandout 2 - CE, CG & CSR
Handout 2 - CE, CG & CSR
 
Corporate Governance
Corporate GovernanceCorporate Governance
Corporate Governance
 
Corporate governance
Corporate governanceCorporate governance
Corporate governance
 

Accounting theory 2

  • 1. Presentation on: Corporate Governance University Of Western Sydney, Paramatta Campus. Course: Accounting Theory Instructor: Kevin Clark, CA, CPA.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46.
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52.
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61. The End of the Presentation