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ACC307 Accounting Theory

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  • Course Code: ACC307
  • University: Elite Education
  • Country: Australia

Question:

 
Case One:
Intergovernmental working group of experts on international standards of accounting and reporting
1. What are International Financial Reporting Standards (IFRS)?
2. Many concerns are expressed in this article. List three factors that you think are causing concern about the impact of adoption of IFRS.
3. Consider each of the three factors you mentioned in response to question 2.
(a) Is there empirical evidence to support the factor? 
(b) Is the analysis leading from the factor to the concerns about adoption of IFRS scientific or naturalistic in its approach? Explain your answer.

Case two:
1. On 1 January 2005 Australia adopted IASB standards.
(a) Do you agree with this change? Why or why not? 
(b) Who stands to gain from Australia’s adoption of IASB standards? Explain.
(c) Who stands to lose from Australia’s adoption of IASB standards? Explain.
 
From 1 January 2005 the AASB will issue Australian equivalents to IFRS. This process involves the AASB issuing IASB exposure drafts as exposure drafts in Australia. Constituents can provide comments on standards to the AASB and IASB. Final standards issued by the IASB are subsequently issued in Australia with any additional paragraphs necessary to make the standards suitable for public sector and not-for-profit entities.
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My Assignment Help. Accounting Theory [Internet]. My Assignment Help. 2020 [cited 27 January 2021]. Available from: https://myassignmenthelp.com/free-samples/acc307-accounting-theory/a-report-on-international-financial-reporting-standards.html.


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