As a new accounting graduate, you have just joined the financial reporting unit of a listed company* when your manager, the Chief Financial Officer (CFO), approaches you with your first task.
In their last meeting, the Board of Directors of your company discussed the importance of ensuring that their financial reports meet the objective of general purpose financial reporting and qualitative characteristics of useful financial information as outlined in the IASB September 2010 ‘Conceptual Framework for Financial Reporting’ (CF). Board members are concerned about the company’s reputational standing in the market relating to deviations from these objective and qualitative characteristics, specifically in Property, Plant and Equipment (PPE).
Therefore, the Board decided to have a review of the relevant disclosures in the company’s latest annual report pertaining to PPE and whether these disclosures are aligned with the CF’s objective and qualitative characteristics.
Required:
Based on the Board’s decision, the CFO asks you to draft a business research report addressed to the Board of Directors on the following:
*You need to choose a suitable company by yourself from: http://www.marketindex.com.au/asx200
You are required to follow the detailed instructions on the next page.
Research Based Case Study and Report
Instructions
Formal requirements:
Structure: Include your own designed report cover page (not to be confused with the assessment cover sheet as described in unit guide, the assessment cover sheet is NOT required for this session), a table of contents, an executive summary and a list of references. You may include an appendix if necessary.
Length: The minimum total word length of the assignment is 1,500 and the maximum total word length is 1 600 words. Cover page, table of contents and appendices will not be counted in the word count. Please write the number of words used in the assignment after the table of contents.
Font/print: The assignment should be one and a half spaced in ‘Times New Roman’ font type and font size 12.
Referencing: You are expected and required to use references to support your report, for example, accounting standards and other reporting guidelines, journal articles and other academic literature. Any sources of information that you have used must be referenced using the Harvard Referencing System (click to download).
Plagiarism:It is extremely important that you are familiar with the university policy on Academic Honesty (Plagiarism) (click to view the policy online).
Marking Guide:
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