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Course Code:EC5601
Published on: 22-08-2022

IFRS and its Increasing AcceptanceOver seven decades, the accounting standardization project, which was sparked by the implementation of US securities regulations in the 1930s, has progressively gathered speed. This study analyses the against the side. This study describes that accounting theory, practice, instruction, regulation, and even research are all dominated by written standards. This report highlights that accounting fraud and it...

Course Code:ACFI3009
Published on: 16-07-2022

Objective of Financial ReportingInternational Financial Reporting Standard (IFRS) is stated as accounting standards prepared by the non-profit and independent companies like Accounting Standards Board (Barth 2015). The report has an objective to elaborate that Wesfarmers Limited is highly effective in recognizing key objectives of financial reporting by implementing accounting framework if IFRS. This conceptual accounting framework is intended t...

Course Code:ACCT4010
Published on: 20-06-2022

Course Code:BAO3309
Published on: 21-10-2021

Concept and the underlying assumptions of fair value accounting according to IFRS 13 Fair value measurementThis report has analysed and examined the issues related with the use of fair value accounting approach by the countries across the word after the harmonisation of International Financial Reporting Standards (IFRS). The harmonisation of IFRS is presently aimed by International Accounting Standard (IASB) so that the financial statements of...

Course Code:MAA717
Published on: 15-09-2021

Background of International Financial Reporting Standards (IFRS)International Financial Reporting Standards are set of Accounting Standards developed and issued by International Accounting Standard Board. These standards are the guidelines for the preparation and presentation of Financial Statements by companies. They were written in 1973 for the first time and were discontinued by IASB thereafter. It began its operation again back in 2001 and...

Course Code:AC2091
Published on: 02-09-2021

Objectives of financial reporting through IFRSInternational Financial Reporting Standards (IFRS) can be understood as accounting standards set by a non-profit independent organization like International Accounting Standards Board. The objective of the paper is to explain key objectives of financial reporting employing IFRS. The conceptual framework of IFRS evaluation will facilitate explaining users of financial statements and the aspects it d...

Course Code:ACFI3001
Published on: 11-08-2021

Background1. The article examines the role of the managerial financial reporting incentives on the accounting quality changes with the adoption of International Financial Reporting Standards (IFRS). The research considers a case study of Germany in which the voluntary of the IFRS was permissible before its observance became compulsory. The aim of the research was to find out whether the management had any incentives in consideration of observa...

Course Code:P22997
Published on: 15-07-2021

Changes In Accounting RequirementsAmendments have been in accounting standards by governing authorities for better presentation of financial information. By considering this aspect, significant changes has been announced in provisions of IFRS 16 which will be applicable from the financial year 2019 (Kraft & Landsman, 2014). The present study is focused on the description of changes proposed in provisions of IFRS 16. The report will include...

Course Code:ACCG727
Published on: 30-06-2021

Conceptual FrameworkThe choice to receive IFRS is picking up energy by the days as more nations grasp the selection. By and large, it is trusted that the appropriation emerges from the understanding that IFRS is an item with system impact, (Zeghal 2012). Cahan and Emanuel (2011) watch that system impact is said to exist where clients discover more item similar to administration. Accordingly, it is however watched that as an ever increasing num...

Course Code:HI6025
Published on: 24-02-2021

Accounting for Asset Impairment: A Test for IFRS Compliance Across Europe The report herein has studied the revaluation and impairment testing of non-current assets.  The report has found the information about the topic by reviewing two articles that have information about the topic. The articles that have been used for the study are one, “International accounting regulation and IFRS implementation in Europe and beyond–expe...

Course Code:BUS707
Published on: 16-02-2021

The negative impact of revenues in GDP and indirect taxes on economic growth in OECD and EU countriesIn the article of Afonso & Furceri, (2010), the revenues in GDP impose negative outcomes on the real growth per GDP. This is in case of the countries under OECD and EU. The article proposes that there is 0.12% growth in the rise of GDP for both these countries. On the contrary, relative volatility does not have any impact on economic growth...

Course Code:ACCTING 3501
Published on: 15-02-2021

Importance of Corporate Disclosures and Adoption of IFRSAn organization's financial statements are analyzed in different ways by different users because the requirement of information varies from user to user. On the other hand, organizations carry an objective of keeping their users satisfied with their reporting styles. Therefore, they try to disclose every possible information including terms and conditions so that users can extract the...

Course Code:ACC305
Published on: 05-01-2021

Factors Discouraging Implementation of IFRS into the United States (US)Global standardization of accounting principles and standards formulated by IFRS issued by IASB is a veritable tool aimed at driving that all countries of the world come together to adopt accounting standards that will be generally acceptable all over the globe. In as much as the accounting standards of IFRS issued by IASB is adopted by more than 100 countries in which thi...

Course Code:ACC518
Published on: 29-12-2020

Impacts of Changes in Australian Accounting Standards1. This section of the report aims to present an analysis of the article entitled ‘Australian accounting standards in biggest shake-up since 2005’ for examining the theoretical insights of the paper as per the accounting theory and concepts. The article has mainly discussed about the impacts of changes introduced in the accounting standards of Australia on the business entities o...

Course Code:HA 3011
Published on: 01-11-2020

Qualitative Features of Financial Statement and IFRS StandardThe information presented through financial statements or part of Financial Statement like profit and loss account, the balance sheet and cash flow statement helps the decision maker and investor to take investment and business decision. However, all the information recorded in financial statement is not relevant for decision-making purpose (Belton, 2017). However, there are som...

Course Code:HA 3011
Published on: 31-10-2020

Relevance and faithful representation lacking in IFRS adoptionThe failure of International Financial Reporting Standard (IFRS) can be seen from the provided situation to represent the correct financial standings of the companies in the presence of the fact that the companies have spent millions of dollars for its adoption so that financial reporting can be improved. Different famous business personalities have indicated in their statement that...

Course Code:ACC5CRE
Published on: 23-09-2020

Introduction and BackgroundIssues in acceptance of international financial reporting standards by the United States An article written by Mr. Alex Bogopolsky concludes that United state is reluctant to the adoption of International financial reporting standards (IFRS) in place of United State generally accepted accounting principles (US GAAP) (Bogopolsky 2015). IFRS are issued by international accounting standards board. Various countries of ...

Course Code:SBLC4003
Published on: 16-07-2020

Development of International Financial Reporting Standards (IFRS) by International Accounting Standards Board (IASB)International Accounting Standards Board (IASB) is an independent body actively involved in developing and establishing of International Financial Reporting Standards (IFRS). IFRS is developed for providing standard accounting rules and procedures to the business entities worldwide for preparation and presentation of financial st...

Published on: 03-09-2019

Corporate RegulationFinancial reporting frameworks are the most important tools to the preparation and presentation of the financial statements. In this assignment, we will be discussing the needs of the standards or guidelines for the accounting and reporting of financial records of an organization. We have also covered in the assignment the reason to why should preparation and presentation not be voluntary to the organizations. Internatio...

Published on: 19-08-2019

Implication This paper is based on the article, "The effect of IFRS adoption on the financial reports of local government entities" published by Ahmed and Manzurul in 2011. The IFRS standard has been implemented in various nations particularly the European Union’s members aside from the USA that employs US GAAP. However, the US has recognized critical areas in this standard and fused them in their models. These standards that wer...

Published on: 05-07-2019

Background InformationDiscuss The Perceived Costs And Benefits Of Ifrs Adoption In Japan. The adoption and implementation of International Financial Reporting Standards (IFRS) remains to be a controversial topic of discussion. The corporate perceptions of the likely costs and benefits that will result from the adoption and implementation of IFRS varies according to the size of the company in question. Thought, most companies recognise...

Published on: 04-05-2019

Impact on Accounting QualityDiscuss About The Implications Of International Accounting In Australia. The issue that has been presented in the question is that the impact of the accounting standards that have been utilized for the purpose of regulating the financial treatments in Australia have undergone much changes post the adoption of the International Financial Reporting Standards. This is because the emergence of the International F...

Published on: 11-04-2019

Transition to IFRS 16 and its impactDiscuss About The Determinants Corporate Lobbying Intensity. The purpose of the report is to enquire into the need for understanding the transformation and changes which is soon to be implemented in the form of IFRS 16. Erstwhile provision of leases which was prevalent in the form of IFRS 17 would be abolished because of the complexity of the proceeding advocated by IFRS 17. The audience for the ...

Published on: 10-04-2019

Financial Reporting and its Standards Discuss about the Regulatory Capture in Financial Supervision. Financial reporting is the process for communicating the information of financial accounting about any company through annual reports to its external users. The standard for all accounting is not involved in a single document, although the financial accounting standard board produces the electronic database known as financial accounting reportin...

Published on: 22-03-2019

Overview of Regulatory Framework Question: Discuss about the India And Australia Regulatory Environment. The regulatory framework for financial reporting provides some guidelines and standards on the basis of which companies prepare their financial reports. The framework consists of some authorities and agency who formulates some rules and regulations, to which every listed company is required to comply with. It is very necessary to have a reg...

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