Question: Discuss about the Historical Cost Versus Fair Value Accounting. Answer: Introduction This study deals with researching on a topic named as “Historical cost versus fair value accounting especially for non-financial assets” (Weil, Schipper and Francis 2013). In this particular assignment, emphasis will be given on understanding the choice linking fair value as well as historical cost secretarial as it is ...Read More >>
Answer: Introduction This study deals with understanding the role of International Integrated Reporting Committee by referring to the IIRC websites as well as relevant accounting literature. In the next segment, explanation had been done to understand the potential roles of integrated reporting with regard to stakeholder engagement, comparability of reporting, quality of reporting, usefulness of reporting and users of reporting. The curre...Read More >>
Answer R1: The role of framework The idea of accounting a set by using a standard setter body is called a conceptual framework. This framework is used as an important supporting tool (Ey.com 2018). The evaluation of the present accounting standards, development of the future accounting standards and consistency across the standards is performed by the IASB (com 2018). IASB encourages the making of various coherent rules, processes and stand...Read More >>
Answer Research Introduction There has been increasing emphasis placed by the international accounting bodies for developing uniform set of accounting rules and principles to enhance the comparability in the financial information across the world. The development of the conceptual framework by the IASB can be regarded as a major step taken in this direction that aims to remove inconsistencies across the financial reports. The...Read More >>
Answer: Identification of the Two Companies in Brief The two companies, which have been selected for the same industry of Banking, are the Australian Finance Group, from the Australian Securities Exchange (ASX) and the Agricultural Development Bank Ltd. listed under the Nepal Stock exchange Ltd. The former company i.e. Australian Finance Group acts as a mortgage broker to its customers. There are more services that are offered by the company ...Read More >>
Answer: Introduction The revision of the Conceptual Framework (CF) has been undertaken by IASB for improving the quality of financial information disclosed by the business entities. The revision aims to address the gaps or potential issues existing in conceptual framework of accounting to assist the preparers of financial statements in a better way. This report has analyzed and examine the different changes that have been implemented by the I...Read More >>
Answer: Task A Advance Financial Accounting Financial Accounting, which is commonly known as accounting, is the basic branch of business dealing with the records, analysis, transactions and all other data of a particular business firm during a particular span of time. Financial accounting is the base of every business and it was practised since olden days, the difference being now is the change of method and types. Financial accounting is ba...Read More >>
Answers: 1.Explanation on the process of affecting financial results by the selection of accounting policy The accounting policies are mainly the bases, rules or norms, principles, conventions as well as processes adopted by the organization at the time of preparing and presenting the financial statements. The selection of the accounting policies has a significant level of different impact on the financial results of the business organi...Read More >>
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