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ACCG1001 Accounting and Governance
uestion 1
With reference to the latest annual report of your selected company, review the inventory
disclosures made by the company and provide a discussion of how the company reports and
accounts for inventory, referring to the material discussed in the week 4 & 5 lectures.
Your discussion should refer to the requirements of the accounting standard that governs the
reporting of inventories – AASB 102 Inventories. Your discussion may also include details of the
inventory system used, the inventory cost flow assumptions made, the impact of the cost flow
assumption on the reported cost of sales and the valuation of ending inventory and any other
relevant information that explains how the company reports and accounts for inventory.
Question 2
The ASX Corporate Governance Principles and Recommendations provides eight principles that
publicly listed Australian companies may implement to demonstrate good governance. Provide a
discussion of how your selected company has implemented the principles and recommendations of
this document in its latest annual report. This discussion should clearly demonstrate your analysis
of how your chosen company reports on corporate governance principles and recommendations.
You can access a copy of this document at https://www.asx.com.au/documents/regulation/cgc–
principles–and–recommendations–fourth–edn.pdf.
Question 3
You are required to research how your selected company has applied the ASX Corporate
Governance Principles and Recommendations to accounting and reporting inventory in its latest
annual report. You must refer to at least two (2) governance principles from the list provided below,
in your discussion as well as the requirements of the accounting standard AASB 102 Inventories. To
undertake the research, you will be expected to review relevant academic and professional journals,
and/or texts.
• Principle 4 – Safeguard the integrity of Corporate Reports.
• Principle 5 – Make timely and balanced disclosure
• Principle 7 – Recognise and manage risk
Note:
The total mark of this assignment is 65 (refer to detailed marking rubric on page 3).
Your finalmark will be converted to 20% towards your overall assessment
ACCG1001 Accounting and Governance
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