#title.Current Issue in financial Accounting, Financial Accounting

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Individual Research Assignment
This assignment is an individual assessment. The research and written submission should
therefore be your own work. You will need to submit this assignment with the appropriate bar
coded cover sheet declaring that it is your own work. An electronic copy of your bar coded
cover sheet can be obtained following the instructions posted up on AUT Online.
Required:
In this assignment you are to explore the annual report disclosures for one of the NZX 50
companies for 2012. You are required to choose the company. The annual reports are
available online. The topics covered in weeks 1 to 9 are the primary focus points for the
assignment. The material covered during this period provides a guide to how you consider
accounting regulation to have been applied in the annual report disclosures that you
observe. You are required to choose three topics for the assignment. The aim is for you to
formulate an opinion about the quality of the disclosures for the NZX 50 company that you
have chosen as your case study. To do this you will need to cite the relevant regulatory
authorities for each topic and identify the level to which the regulations have been complied
with and the manner in which the regulations have been disclosed.
Organise your assignment into the following layers of discussion:
1. Your general view about the quality of the annual report taken as a whole. What is it
that you see and read given the type of company that you have chosen. Provide a
comment about how the report is organised. Identify anything unusual or different in
the report. What is the general impression that is offered by the report?
2. Your specific disclosure analysis and discussion for the three topics that you have
chosen.

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