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The report discusses two article of the accounting review in Australian accounting standards. The articles were the review of the history of the quality in the financial reporting in Australia and New Media along with External Accounting Information. The report consists of proper explanation regarding the reason of choosing the two journals for conducting the research. Further, the research focuses on the purpose an...
The compensation strategy used by an organisation plays an important role in an organisation's performance. Accounting and accounting regulators are interested in compensations options used by organisations. This study seeks to review studies addressing the impact of employee benefits on organizational performance. Two studies have been chosen for review. The first study by Kehinde A. Obasan investigated the effect of Com...
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The following report has covered the contemporary issues related to the accounting of intangibles. The first article that has been selected is “The accounting treatment of intangibles – A critical review of the literature” written by Daniel and Anis (2011) in Accounting Forum. This article has been selected by our group, as it has covered the importance of intangible assets and how they are being ignored...
In recent years, there has been considerable growth in accounting policies associated with development and modification of accounting theories. Implementation of accounting policies and theories is dependent upon nature of firms and criteria of business. The report is prepared by analyzing and reviewing agency theory in relation to problems and management implications. In this particular study, the implication of family f...
Accounting information is prepared for the users in helping them in various decisions making. Therefore, such information must be relevant for the decision making to the users and it must be correct and presented faithfully by the organisation. As per the conceptual framework, these two are the fundamental characteristics of the accounting information. An example of information which is relevant but not faithfully represe...
Answer (a) - One example where the information is relevant but is not faithfully represented is the information regarding an increase in the Earnings Per Share (EPS) of a company since the last reporting period is a relevant piece of information for the investors in the sense that they would be able to analyse the past results and make informed decisions about the future performance of the company. However, lack of proper audit c...
For the purpose of this study, two peer reviewed articles have been considered namely “Half a defense of Positive Accounting Research” written by Paul V Dunmore and “Positive Accounting Theory and Science” written by M. Humayun Kabir. The organization that has been selected for the purpose of completing the study is Qantas Airlines. The company is registered in Australia and listed in the Australia...
The main purpose of the report is to discuss about the recent adoption of International Financial Reporting Standards by most of the Business Corporation while dealing with their business in order to operate within Australia (Taylor, Richardson and Lanis 2015). With the new adoption of IFRS, the financial statements of these Australian Companies have great impact in significant ways. In order to understand the effect, it ...
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