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BAO2202 : Financial Accounting

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Question:

1). Identify and discuss the main sources of regulation of financial reporting in Australia.
2). Describe the procedures for preparing accounting standards in Australia.
3). Discuss, how accounting standards are enforced in Australia?
4). “The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity.” Critically discuss the above statement using the research literature that users of financial information have identical information needs.
5). The AASB Framework identifies Present Value as a measurement base to measure assets and liabilities. Critically discuss the limitations of Present Value as a measurement base in generating decision-useful information for the users of financial statements using the research literature.
6). Review AASB 138 “Intangible Assets” and discuss the limitations of AASB 138 in providing decision-useful information to the users of financial statements with the help of research literature.

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