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HA3011 Advanced Financial Accounting - Holmes Institute
Learning Outcome 1. On understanding of the various theoretical models of accounting
Learning Outcome 2. On applying knowledge and understanding to specific financial reporting issues to AASB accounting standards
Learning Outcome 3. On discussing the theoretical constructs of contemporary financial accounting
Learning Outcome 4. On evaluating and explaining the need for the development of a conceptual framework for accounting, and discuss the influence of such a framework on accounting practice.
Learning Outcome 5. On Understanding of the Australian accounting regulatory framework and the conceptual framework
Learning Outcome 6. On understanding of how to account for assets, non-current assets and liabilities
Learning Outcome 7. Be able to calculate for revaluations and impairments of non-current assets, and then journalise, and
Learning Outcome 8. Account for leases for both lessees and lessors.
In the excel file "Find Your Company" you will find the listed company you have been allocated for this course. This file will be made available on Friday of Week 4. Complete this assignment for the company you have been allocated. Please be careful to use the listed company you have been allocated. Your assignment will not be marked if you use a different company to the one you have been allocated; and you will be asked to resubmit your assignment using the right company.
Go to the website of your company in the list of companies in the file "Find Your Company". Then go to the Investor Relations section of the website. This section may be called, "Investors", "Shareholder Information" or similar name.
In this section, go to your firm's annual reports and save to your computer your firm's latest annual report. For example, these may be dated 30 June 2018 or 31 March 2019. Do not use your firm's interim financial statements or their concise financial statements. You are need to do the following tasks:
Please read the relevant footnotes of your firm's financial statements carefully and include information from these footnotes in your answer.
Required:
From the annual report of your allocated company and in addition, to providing examples, define, describe and critically discuss the objectives of general purpose financial reporting (GPFR)? Which objective appears to have been included within existing conceptual framework project? and identify if your allocated company's report is a GPFR and if the objectives of GPFR are achieved by your company?
Attachment:- Advanced Financial Accounting.rar
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