Academic Writing

$20-50 USD

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ponad 7 lat temu

$20-50 USD

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need 1500word about 3 pages on Corporate Accounting Requirements On 1 January 2013, AASB 10 replaced AASB 127. AASB 10 was introduced to clarify the definition of control and to provide guidance on the application of the control definition. Did the accounting standards setters (i.e., the IASB) achieve their objective? Discussion should cover all of the following: 1. Analyze how the change in the definition of control impacted on the number of subsidiaries reported by 5 publicly listed companies. 2. Report the number of subsidiaries two years before and two years after the change in the accounting standard (you will have to manually count them). 3. Evaluate how the change in the accounting standards impacted on the financial performance and position of the group? (hint: how does have more of less subsidiaries impact on financial reporting?). In your own words describe the consolidation process, identify the adjusting entries required and explain the purpose of the journal entries. 4. Evaluate which accounting standard has better clarity and explain why you believe this is the case. Additional information: Australia has adopted the International Financial Reporting Standards (IFRS) and the International Accounting Standards Board (IASB) is the independent standard-setting body of the IFRS foundation. AASB 10 is the Australian version of IFRS 10 and AASB 127 is the Australian version of IAS 27. The IASB website ([login to view URL]) is a good starting point to understand why AASB 10 was implemented. While the assignment is largely practical, assignments gaining higher marks will need to refer to academic literature to support arguments, in addition to Internet and practitioner-based literature. These can be located through search engines (e.g. Google Scholar) and the UTS library website. I will provide u with an information which u need to log into the web and see for yourself. You will have a choice to choose between banks in Australia. eg. ANZ, WESTPACK, COMMONWEALTH which all data will be given to you to log in

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