Question: Discuss about the Accounting Standards and Practice. Answer: Introduction AASB 136 addresses the acknowledgement, disclosure and measurement of impairment of assets and reversal of impairment losses. This standard includes more extensive and elaborate disclosures pertaining to impairment losses for individual assets, aggregate losses, and Cash Generating Unit (CGU). The present study is focused on theoretical description ...Read More >>
Question: Discuss about the Accounting Standards and Theory AASB 136 Deals. Answer: Introduction AASB 136 for the Impairment of assets states the requirement for accounting and reporting the impairment for most of the non-financial assets. It specifies when the organization requires performing the impairment test, in what manner it is to be performed and the related disclosure requirement. The application of the AASB 136 is ...Read More >>
Question: Discuss about the Financial Reporting Disclosures for Property Plant. Answer: Synopsis Every company whether it is newly incorporated company or the older company, the financial results of the operations of the company is required to be presented. These results are presented in the financial statements of the company comprising of the statement of the comprehensive income and the statement of the balance sheet and th...Read More >>
Question: Discuss About The Conference On Information Systems Shanghai? Answer: Introduction The audit report is the opinion given by the auditor on the fairness of the financial statements constructed by the management of organisation. The organisational management is responsible for the construction of the financial statement for the financial year showing the business activities and the position of the company in the financia...Read More >>
Question: Discuss About The Accounting Structure Of Dependent Inference? Anawer: Introducation The conceptual framework of accounting was created in order to help the accountants and the companies to prepare and present the financial books as per the prescribed accounting standards. These framework on internation financial reporting standards form the base for the preparation of the future International Accounting Standards to b...Read More >>
Answer: Introduction In the given report, the company selected is BHP Billiton whose annual report of 2017 has been analysed for treatment of impairment in the books of accounts based on the requirement of the CFO of the company. The company is one the pioneer companies in Australia and listed on the Australian Stock Exchange as well as the London Stock exchange. It employs more than 65000 people and has the presence worldwide (Alexander...Read More >>
Answer: Introduction: In the current era, the quality of financial information that the business organisations provide to their users of financial statements is of utmost importance for aiding in the decision-making process of the users. In this report, emphasis would be placed on the impairment write-downs in the Australian corporate sector. For simplification of the report, Wesfarmers Limited is selected as the organisation, which is the le...Read More >>
Answer: Introduction In the recent business era, utmost importance is provided on the quality of financial information provided by the business entities as this information provides great aid in the decisions-making process (Kabir and Rahman 2016). This particular report aims on the analysis of the impairment write downs for the Australian companies and Wesfarmers Limited is selected as it is one of the leading retailers of Australia (wesfarm...Read More >>
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