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Find and examine the concepts of small proprietary company

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ACCOUNTING STANDARD SETTING

Question (i) Research and critically explain how the Australian Accounting Standards Board take part in the global accounting standard setting process (i.e. in setting IFRS). Why is the IFRS set by the International Accounting Standards Board (IASB) not compulsory for the member countries of IASB?

REPORTING ENTITY

Question (ii) Research and critically examine the concepts of small proprietary company, large proprietary company and reporting entity. What are the implications of being classified as either one of these three types of companies in terms of compliance and reporting requirements?

Business Combination / Acquisition analysis

Collect the latest annual reports of two ASX listed companies "Quantas airways ltd and Afterpay company". Each Quantas airways ltd and Afterpay company must have reported Business Combination as per AASB 3. Carefully read the note disclosure relating to the Business Combination AASB 3.

Attachment:- Goodwill.zip

Reference no: EM132653589

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