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This guide provides an overview of the issues associated with understanding and managing interest rate risk. It is intended to familiarise users with the key concepts. This may necessitate users making further enquiries to more fully understand these issues. The guide is supported by two appendices – one outlines key terminology and the other provides a description of the key financial instruments which are associated with interest rate risk management. Users of the guide will find other useful literature relevant to the subject at the CPA Australia website cpaaustralia.com.au

This guide is not an exhaustive publication on risk management. You may therefore need to seek external advice specific to your business circumstances to implement suitable risk management strategies for your business.

For many small businesses the initial financing arrangements put in place at start up are still in place many years later. For example, a company starts off with a simple overdraft facility and may arrange for several modest increases in the facility overtime, without consideration of the suitability of the debt arrangements to its current and future needs or the cost/benefit of the facility.

The following checklist will assist you in completing the relevant tax return details for residential rental properties.

This guide is designed to help small business owners and operators understand the need for internal controls and develop simple systems to put in place in their businesses. Whether a business is a sole trader or has many employees, introducing internal controls will ensure that the business runs more efficiently, resources aren’t lost and there are fewer unpleasant surprises.

This guide provides an overview of the issues associated with understanding and managing liquidity risk.

This guide provides an overview of the issues associated with understanding and managing foreign exchange risk, but users may need to make further enquiries to more fully understand them.

Good business practice adds value to a business, in good times and in the tough times. A business that follows good practice benefits in many ways.

Businesses may be affected by disasters directly and indirectly. For instance, businesses may not be directly caught in a disaster, but the resultant decline in trade will affect the business. This toolkit provides information to assist businesses that are both directly and indirectly affected by disasters.

The policies and procedures adopted by your business for a particular task or activity must match the risk tolerance of the business and be tailored to suit the business’s specific needs. It is not possible to simply implement a standard policy – the policy must be tailored for each business, as each business’s level of risk tolerance and context is unique.

This checklist is designed to give guidance to businesses on how they can manage through difficult times. Difficulties can be caused by external factors such as a fall in consumer sentiment, rising fuel prices, customers moving to competitors, difficulty accessing finance or increasing interest rates; or they could be caused by internal factors such as poor risk management, failure to manage cash flow properly or because of a margin squeeze.

Why do you want to go into business? Are you unhappy in your present position? Have you been retrenched and want to 'buy a job'? Have you seen an opportunity of which you can take advantage? You need to be convinced that by going into business you will be better off than staying in employment.

One of the key challenges for many small to medium businesses is working out how to approach the bank for a loan. Small businesses often look to finance their business needs with debt.

Sooner or later most business owners come to a time when they will start to think about moving on and exiting from their business. Regardless of your reasons and the strategy you chose, you will undoubtedly improve your outcome if you seek professional advice along the way.