Starting or incorporating a company
This hand-out offers information on the process of incorporating a
Starting or incorporating a company involves many considerations,
The company structure:
How many shareholders
How many directors
Adapted from notes of Bell Gully (with permission)
Even Santa Clause is not immune from corporate
insolvency the company which offers visits to Santas
real home and workshop owes 200000 Euros to the
Finnish tax office But this kind of thing
OR HOW SECURED CREDITORS GET
THEIR MONEY BACK LIFECYCLE OF A
RECEIVERSHIP IN L DRIVE
RECEIVERSHIP ACT 1993
Governing legislation as to powers of receiver
Receiver is someone appointed to take charge of a
companys assets, or a
ADAPTED FROM THE NOTES OF MICHAEL HARPER, PARTNER, CHAPMAN TRIPP (WITH
A PROCESS WHICH DOES NOT GET MUCH USE BUT CHECK
WWW.INSOLVENCYWATCH.CO.NZ FOR CORPORATE INSOLVENCY
One recent example (Aug 2016)
Walker v Ariyathas  NZHC 1648 (9 July 2012)
IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY
CIV-2011-404-1894  NZHC 1648
UNDER the Companies Act 1993
IN THE MATTER OF ARIYA NEW ZEALAND LIMITED (IN LIQUIDATION)
BETWEEN ROBERT BRUCE WALKER Pl
Bruce Sheppard, July 2011.
This article /chapter was supposed to give you a simple checklist on how to
manage your stakeholders. There is no checklist.
In managing stakeholders the key issue is developing a set of act
Shadow directors, de facto directors and duties not to trade recklessly
A recent decision of the High Court, Delegat v Norman  NZHC 2358 provides a useful
illustration of the application of the following Companies Act 1993 provisions:
when a per
Tax 351 2016
Tutorial 3 Week beginning 8 August 2016
John opened an accounting practice in 2012. In the same year he
also opened a retail
store that sells cell phones directly imported.
John is now thinking of entering
another business venture and will
Week beginning 25 July 2016
Find at least one news article on the topic of taxation in New Zealand. Be ready to discuss the
How did you find the article?
What are the short-term implication
FAM requires company reporting and disclosure. According to principle 4, it
stated that the Board has responsibility to provide financial report on time and
balance of corporate disclosures. The financial report need to satisfied with
generally accepted a
Creative accounting is according to laws and accounting standard to manipulate financial
figure but against what these laws and standard are supposed to accomplish. Unlike cooking
the books, creative accounting is generally leg
Select an organisation to investigate, this could be a large not for profit with a
significant web presence, a local listed corporate, or an international (global) corporate.
You are required to critique the governance re
Creative accounting is according to laws and accounting standard to
manipulate financial figure but against what these laws and standard are
supposed to accomplish. Unlike cooking the books, creative accounting is
generally legal. Creative accounting is b
Tutorial 7 Land Transactions ACCT351
Jack is a real estate agent (sells commercial properties for commission). He and his wife
(Vera) live in Hillcrest and wish to subdivide their property (No.1) into 2, then sell their
existing home and buil
What are the entry routes?
If you want to enter in ACCA, you should be satisfied with its
conditions. There are three levels. Foundation, fundamental and
professional level. Firstly, you need to complete its course by pass
all exam. After students complet
FMA is an institution that can supervise financial market. FMA set up nine principes to guide
company how to consummate corporate governance. The company should comply with these nine
principles. These nine principles include ethic standard, board composi
Tutorial 2 Week beginning 1st August 2016
Income Tax Rates
Explain where the latest income tax rates are set out in the tax legislation.
In your own words describe the concept of tax brackets.
Calculating Individual Income Tax
Using tax rat
Tutorial 4 Week beginning 15 August 2016
Simon is a IT consultant who is moving to Tauranga and selling his IT business. During the
sale negotiations he is asked whether he will sign a restraint of trad
Tutorial 5 Week beginning 29 August 2016
Calculating Income from Interest
Assuming you invested $20,000 on the 1st September 2013.
The total sum of principal and interest will be repaid on 31 August 2015.
When are the amounts of income from int
The inventory purchases made by Hewlett-Packard during 2008 can be calculated
$ 8.0 billion
Cost of Goods Sold
$ 7.9 billion
a. The new method, straight-line depreciation, will increase net income in the early
years and reduce income in the later years versus using an accelerated method.
An accelerated method of depreciation incr
INVESTMENTS IN EQUITY SECURITIES
Comprehensive income includes all non-owner changes in shareholder equity
that do not already appear on the income statement. For example, the change in
value of assets that have been sold
Speaking Tutor Answer Key
Speaking Tutor 1A Units 1-6
Unit 1: School Buddies
Lesson 1 Dialogue & Practice
1. - b. - e.
2. - c. - d.
3. - a. - f.
A: Where is my calculator? I had it this morning.
B: Is it in your desk drawer?
Preposition 2 answer
What do you think the best way to get a good grade in school?
Explain why you think it is good. Include details and examples to support your explanation.
Some people like to have a big birthday party with a lot of people. Others want to spend a