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ACCT2271 CPA Financial Reporting

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  • Course Code: ACCT2271
  • University: Royal Melbourne Institute Of Technology
  • Country: Australia

Question:

This assignment assesses your understanding of international financial reporting standards, implications and the application of IFRSs in the preparation of GPFRs.

Requirements:

You are required to conduct academic research and select different companies/cases to illustrate and support your argument and analysis in the questions below.

  1. Critically evaluate the argument for one single, international set of financial standards along with the application of the conceptual framework.

  2. Analyse how factors such as inappropriate revenue recognition behaviours, aggressive borrowing and/or ineffective governance mechanism contribute to corporate failures in the preparation of General Purpose Financial Reports. Each factor discussed must be illustrated by at least one specific example. (You may refer to the new standards such as IFRS15 Revenue Recognition, IFRS16 Leases etc comparing with previous ones and/or academic research papers on earnings management etc).
 
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