Recent Question/Assignment
1.Summary of the company’s activities and strategies
Property Plant Equipment (from Balance Sheet) Page on Financial report: P.
2.a key accounting policies
(From Financial report)
2.b accounting standards and rules
(from standard)
http://www.aasb.gov.au/Pronouncements/Current-standards.aspx
3. flexibility
How much choice? No. of choice:
High / Medium / Low
4. Accounting strategy
Why use this accounting choice? 1.
2.
3.
5. quality of the disclosure
Additional information disclosed? Yes:
No:
6. potential questionable accounting
Compare to other company in same industry
Or change in pervious years
7. undo distortions
- What will happen if not using this accounting choice
- impacts to BS or P/L
8. financial press
If any? Copy the link 1.
2.
3.
COGS (Profit/Lost) Page on Financial report: P.
2.a key accounting policies
(From Financial report)
2.b accounting standards and rules
(from standard)
http://www.aasb.gov.au/Pronouncements/Current-standards.aspx
3. flexibility
How much choice? No. of choice:
High / Medium / Low
4. Accounting strategy
Why use this accounting choice? 1.
2.
3.
5. quality of the disclosure
Additional information disclosed? Yes:
No:
6. potential questionable accounting
Compare to other company in same industry
Or change in pervious years
7. undo distortions
- What will happen if not using this accounting choice
- impacts to BS or P/L
8. financial press
If any? Copy the link 1.
2.
3.
Property Plant Equipment (from Balance Sheet) Page on Financial report: P.
2.a key accounting policies
(From Financial report)
2.b accounting standards and rules
(from standard)
http://www.aasb.gov.au/Pronouncements/Current-standards.aspx
3. flexibility
How much choice? No. of choice:
High / Medium / Low
4. Accounting strategy
Why use this accounting choice? 1.
2.
3.
5. quality of the disclosure
Additional information disclosed? Yes:
No:
6. potential questionable accounting
Compare to other company in same industry
Or change in pervious years
7. undo distortions
- What will happen if not using this accounting choice
- impacts to BS or P/L
8. financial press
If any? Copy the link 1.
2.
3.
COGS (Profit/Lost) Page on Financial report: P.
2.a key accounting policies
(From Financial report)
2.b accounting standards and rules
(from standard)
http://www.aasb.gov.au/Pronouncements/Current-standards.aspx
3. flexibility
How much choice? No. of choice:
High / Medium / Low
4. Accounting strategy
Why use this accounting choice? 1.
2.
3.
5. quality of the disclosure
Additional information disclosed? Yes:
No:
6. potential questionable accounting
Compare to other company in same industry
Or change in pervious years
7. undo distortions
- What will happen if not using this accounting choice
- impacts to BS or P/L
8. financial press
If any? Copy the link 1.
2.
3.
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