Identify and select at least three accounting policies by

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Research Essay 

Word limit: 2500 words (excluding abstracts and references) 

Required: 

1. Critically discuss the notion of public interest and its relevance to financial reporting for the creation of decision useful financial information with the help of research literature. 

2. Identify and select at least three accounting policies by reviewing the latest financial statements of an Australian firm listed in ASX and critically discussthe disclosureoftheseaccountingpolicies for decision usefulness. 

3. On 20 December 2013, the AASB approved AASB CF 2013-1 “Amendments to the Australian Conceptual Framework”. The amendments tothe Australian Conceptual Framework reducedthe number of users of financial information for profit organisations to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. The users prior to the amendment were identified as present and potentialpresent and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.Critically discuss with the help of research literature that description of the users after amendment to the framework will result in the creation of more decision useful informationforall the users of financial statements.

Reference no: EM13341616

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