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RESEARCH ASSIGNMENT TOPIC
‘Liabilities are often, and certainly in practice under IFRS/AASB, measured in variety of ways depending on the particular class of liabilities being considered, and given the way liabilities are defined this has direct implications for reported profits' (Deegan, C. (2009). Financial Accounting Theory, 3 ed, p. 243).
1. Describe what you understand by the above statement and explain briefly the alternative liability measurement approaches using examples from your selected annual report.
2. Discuss and describe two IASB / AASB accounting standards and the liability measurement approaches suggested, and the application to your selected annual report.
3. With regard to your chosen standards, and in the context of your company annual report, comment on the liability measurement approaches that have been adopted.
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