Nice work all over good presentation and writing skills. i may get gud mark for this report
Wesfarmers Limited and Woolworths Limited are two of the major retail companies of Australia. It needs to be mentioned that the financial statements of Wesfarmers and Woolworths have some similarities as well as some differences.
According to the above tables, it can be seen that both Wesfarners and Woolworths follow a specific structure for presenting various aspects in the balance sheets; they are current assets, non-current assets, total assets, current liabilities, non-current liabilities, total liabilities, shareholder’s equity and total equity. Thus, it is clear that both the companies have adopted narrative format for their balance sheets. Both the companies follow the principles and standards of Australian Accounting Standard Board (AASB) and International Financial Reporting Standards (IFRS). The main balance sheet equation of these two companies is:
Assets = Liabilities + Equity
However, in case of Wesfarmers, the carrying value of recognized assets and liabilities are adjusted to record the changes while this is not done in case of Woolworths (wesfarmers.com.au, 2017). In case of the income statements, some major differences can be seen between these two companies. It can be seen that the income statement of Woolworths has more detailed presentation of all the necessary facts than Wesfarmers. Woolworths has clearly shown the
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