Reference no: EM13828180 , Length: 2000 words
‘Liabilities are often, and certainly in practice under IFRS/AASB, measured in variety of ways depending on the particular class of liabilities being considered, and given the way liabilities are defined this has direct implications for reported profits' (Deegan, C. (2009). Financial Accounting Theory, 3 ed, p. 243).
1. Describe what you understand by the above statement and explain briefly the alternative liability measurement approaches using examples from your selected annual report.
2. Discuss and describe two IASB / AASB accounting standards and the liability measurement approaches suggested, and the application to your selected annual report.
3. With regard to your chosen standards, and in the context of your company annual report, comment on the liability measurement approaches that have been adopted.
The following matters should be given particular attention:
1. Assignments must not exceed the word counts indicated. Double space your pages, use a 12-pt Times New Roman font, use 2 cm margins on all four sides of your page.
2. Your assignment must include an abstract/synopsis, introduction, assignment body that clearly addresses the problem areas, a conclusion and a properly referenced.(refer to the research essay marking rubric for further guidance)
3. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately. Refer to the statement regarding plagiarism.
4. NO extensions will be granted unless supported by appropriate documentation prior to the due date.
5. This assignment must be handed in for successful completion of the course and will count 25 marks towards the final mark.
6. The word count for the research assignment is 2000 words. Please refer to the Research Assignment Marking Rubric for the specific allocation of word count for each specific section of your research essay (refer point 2 above).
7. Points (fractional marks) have also been allocated to each specific section of your research assignment.
8. The research assignment is to be conducted in groups of two.
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