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HA3011 Advanced Financial Accounting
Task:
Students are required to follow the instructions and announcements posted on Blackboard with regard to the details of the submission instructions and the deadline. This individual assignment will assess students based on the following Learning Objectives:
1. Understanding of the various theoretical models of accounting.
2. Application of knowledge of specific financial reporting issues to AASB accounting standards.
3. Discussion of the theoretical constructs of contemporary financialaccounting.
4. Evaluation and explanation of the need for the development of a conceptual framework for accounting and discussion of the influence ofsuch a framework on
accounting practice.
5. Understanding of the Australian accounting regulatory environment and conceptual framework.
6. Understanding of how to account for assets focusing on non-current assets, and liabilities.
7. Ability to calculate and journalise transactions for revaluations and impairments of non-current assets.
8. Accounting for leases for both lessees and lessors Once you have downloaded the latest annual report for the company allocated to you, you are required to undertake the following tasks:
Apply relevant knowledge that you have learned from this course, examine the annual report of your subject company and other relevant information that you have obtained via your research and undertake the following tasks:
1- From the annual report of your allocated company and in relation to the elements of the financial report, provide relevant examples, describe and critically discuss the nature and the benefits of the conceptual framework for accounting.
2- Identify and critically discuss if your allocated company is a reporting entity, provide detailed and relevant examples and factors to support your argument.
3- Identify and discuss if your allocated company show revenues and gains? In your view, do you think differentiating revenues and gains is of a benefit to the users of the financial statements? Explain and provide examples.
4- Explain and discuss the list of Property, Plant and Equipment, including impairment assessments in the financial statements and the related notes. How are these assets measured and valued?
HA3011 Advanced Financial Accounting
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