Learning Outcomes:
I. Explain, describe and demonstrate mastery of the financial accounting standard setting process of Australia.
II. Critically analyze and interpret current issues and developments in accounting theory and financial reporting
In your report:
Question 1: Critically examine institutional and regulatory arrangements in financial reporting in Australia.
Question 2: Evaluate the due process employed by the AASB in the developments of accounting standards.
Question 3: Investigate main features of the AASB approach to developing interpretation of accounting standards.
Question 4: Explain how accounting standards are enforced by the capital market regulator (ASIC).
Question 5: Examine why conceptual framework 2014 has failed to provide guidance on what principles should underlie disclosure practices.
This assignment must be written/structured in the form of a 'business report'. That is, it must have a/an;
(a) Executive summary (between 100 to 150 words),
(b) Introduction that;
Succinctly summarizes this assignment's topic and its key issues, controversies, etc. (no more than 200 words), and
(c) Body that addresses all the requirements - see above 1-6 (no more 1500 words),
(d) Conclusion that sums up the mains issues of this assignment (no more than 200 words), and
(e) Reference list containing all cited works.
(f) Proper English Grammar, appearance, format, etc.
At least 2 recognized journal article should be cited.
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