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In recent years directors and CEOs of companies have been placing more importance on holistic reporting of company activities rather than simply reporting what is required by the Accounting Standards, the Corporations Act and other legislation.
The Global Reporting Initiative is an international not-for-profit organisation that has pioneered and developed the world's most widely used voluntary Sustainability Reporting Framework. (https://www.asx.com.au/documents/public-consultations/global-reporting-initiative-and-sba-submission-15Nov13.pdf)
In 2013 the fourth iteration of the Sustainability Reporting Framework guidelines were released. These can be accessed via the link below.https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
Required Referring specifically to section 5.1 and 5.2 of the above report, analyse how applying these voluntary guidelines might alter the information presented in the Flight Centre 2013 Annual report. Apply section 5.1 and 5.2 to triple bottom line reporting and balance score card under sustainability report.
1 - blue ridge marketing inc. manufactures two products a and b. presently the company uses a single plantwide factory
adiscuss why an investor may arrive at the conclusion that the financial statements of entities operating in service
A not-for-profit organization receives a restricted gift. When, and in which type of fund, should it recognize the revenue? When, and in which type of fund, should it recognize the related expense? What is the reason for the apparent inconsistency..
In August, Gold Company sold 770 units of their only product. For the month, fixed costs were $10,400, variable costs were 57% of sales, and the average sales price was $62.
youre trying to save to buy a new 210000 ferrari. you have 50000 today that can be invested at your bank. the bank pays
Harold and Maude are married and live in a common-law state. Neither have made any taxable gifts and Maude owns (holds title) all their property. She dies with a taxable estate of $15 million and leaves it all to Harold. He dies several years late..
a. What method should the assets in the Spain office be depreciated with for tax purposes? b. What is the total depreciation for the assets listed below for 2010?
Management has studied the problem and it appears that beginning inventories may be the cause of the unmatched information. The reason for this is that the inventories have a different financial base because of the severe inflation.
During its first year of perations, Henley Company had credit sales of $3,000,000; $600,000 remained uncollected at year-end. The credit manager estimates that $35,000 of these receivables will become uncollectible.
the table below contains data on fincorp inc. the balance sheet items correspond to values at year-end of 2010 and 2011
The entity's balance date is 30 June, and it uses the straight-line method of depreciation. On 1 July 2011, the value is use was estimated to be $45,000 and the net selling price was $48,750. Prepare the journal entries in relation to the equipmen..
The accountant preparing the income statement for Bakersfield, Inc. had some doubts about the appropriate accounting treatment of the seven items listed below during the fiscal year ending December 31, 2010. Assume a tax rate of 40 percent.
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