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From a review of the last two years i.e., 2009 and 2010 annual reports of two Australian firms listed on the Australian Stock Exchange (ASX), identify and critically discuss the company's disclosure of:
a. AASB 116 Property, Plant and Equipment,
b. AASB 101 Presentation of Financial Statements and
c. AASB 1031 Materiality.
In your review you should discuss compliance or non-compliance with the three standards and explain differences in disclosure made by the two companies. Also in your discussion, explain how these disclosures can help users in their decision making. (Hint: make sure you define users). The report should be submitted to university turnitin by midnight of 7th February and a hardcopy to the lecturer or the library by Friday 10 february.
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