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Discuss assets of additively in context of iasb framework

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RESEARCH ESSAY TOPIC

"It is surprising and distressing to find so little discussion of the total asset figure in the accounting literature. Since total assets is one of the central concepts of accounting, one would expect to find a good deal of explanation and interpretation."

Sterling, R. R., 1979, Towards a Science of Accounting, Scholars Book Co, Houston, p. 161.

1. With reference to the above statementdescribewhat you understand by the term asset and how they are measured.

2. Discuss assets and the problem of additively in the context of the present IASB framework.

3. Select a company from the Australian Securities Exchange website and download the 2014annual report. Evaluate the categorisation and treatment of assets in the annual report.

4. Comment on the relationship between asset measurementand decision useful information with examples from your selected annual report.

Reference no: EM13850911

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