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Assignment requirements.
An extensive consultation paper has been provided to you related to the Conceptual Framework from the International Public Sector Accounting Standards Board.
you need to read the report, understanding its purpose and then discuss Phases 3 and 4 (Measurement as well as Presenting information in GPFR's). NOTE: you are not required to discuss Phases 1 & 2.
This will require you to understand the background, a clear understanding of the relevance of each phase and a discussion as to where this will lead, what the likely outcomes are and why. You should consider and include the history and practices in Australia in your report, e.g. AASB and the structure that existed pre-IASB. As a conclusion, you are to include what you have learned/understood from the paper and from your findings.
AssessmentWhilst it is expected that each submission will differ, assessment consideration will be based on the effort undertaken, the research and the understanding shown. Each assignment will be considered on the merits and quality of the submission. Poor presentation and referencing will draw mark deductions.
Use some relevant references also to show the research.
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