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BAO2202 Financial Accounting

tag 0 Download 18 Pages / 4,261 Words tag 13-07-2021

Questions:

Part 1

According to the Statement of Accounting Concept 1 (SAC1)*, reporting entities must provide decision-useful information to the users of financial statements.

Discuss the concept of decision-usefulness of financial information. Explain how fundamental qualitative characteristics* of financial information contribute to the decision-usefulness of financial statements (Use at least two research articles from academic journals).

Part 2

The AASB Conceptual Framework identifies and discusses concepts of capital and capital maintenance for the determination of profit*.

Discuss the strengths and weaknesses of concepts of capital and capital maintenance for the determination of profit/

Part 3

You are required to select one of the following areas:

  • Liabilities including provisions and contingent liabilities (excluding lease liabilities) (AASB 137)
  • Intangible assets (AASB 138)
  • Discuss the measurement and recognition requirements of the relevant accounting standard.
  • Review the most recent financial statements of a listed Australian firm and provide discussions about the measurement and recognition disclosure provided by the firm in compliance with the relevant accounting standard.
  • Analyse the decision-usefulness of measurement and recognition disclosure of the company with the help of measurement bases identified in Part II
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