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What historical factors helped lead to the development

Assignment Help Accounting Basics
Reference no: EM132006399

QUESTION 1

A) What historical factors helped lead to the development of present day accounting practice?

B) Explain the difference between a positive and a normative accounting theory, providing an example of each.

QUESTION 2

"The way in which financial information is presented has a huge influence over users' decisions". Discuss this statement with reference to any relevant theories and academic thinking (such as, but not limited to the EMH and heuristics) and provide arguments for and against, including examples where appropriate.

QUESTION 3

A) When deciding whether to buy, sell or hold a share, should a shareholder consider the price they paid for the share? Explain.

B) What is ‘Post-earnings announcement drift' and what implications does it have?

QUESTION 4

A) What is corporate failure?
B) What factors can be used to predict corporate failure?
C) What are the costs of corporate failure?

QUESTION 5

What is stakeholder theory? Explain with reference to its two branches.

QUESTION 6

A) AASB / IFRS 13 primarily defines fair value as an ‘exit price' - what does this mean?
B) What are the arguments for fair value accounting?
C) What are the arguments against fair value accounting?
D) With reference to fair value accounting, what are level 1, 2 and 3 inputs?

QUESTION 7

"Given that sustainability reporting is not mandatory, preparing such reports is simply a waste of resources". Discuss this statement, including reference to any relevant theories.

Verified Expert

The assignment has provided answers to the questions developed in the context of recent accounting and contemporary issues related to accounting practices, stakeholder theory, sustainable reporting, corporate failure, fair value accounting and importance of financial information to the end-users. The assignment has addressed all the questions appropriately with support of the relevant academic references.

Reference no: EM132006399

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Reviews

inf2006399

7/16/2018 3:08:27 AM

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len2006399

6/4/2018 2:02:06 AM

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