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Posted: March 29th, 2020
IFRSs Assignment | Homework For You
Purpose: Assignment Specifications This assignment aims at developing student’s ability to critically examine the usefulness of the financial reporting regulations to Australian reporting entities, namely the Conceptual Framework and the adoption of IFRSs. Students are also required to research on another country that has adopted IFRSs in the past 5 years. They will have to do research on relevant literature and demonstrate understanding and critical evaluation of key issues of adopting IFRSs such as the transitional issues, challenges and benefits, and recommend future directions to the national accounting setting bodies.
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Required Task: In the body of the assignment, students will have to critically discuss the following issues:
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1. The relevance of the Conceptual Framework of financial reporting. How useful is it with examples to illustrate your arguments.
2. Compare and contrast the implementation of IFRSs in Australia and one other country of your choice. The second country must have adopted IFRSs for at least 5 years. For each of the two countries, discuss the following: i. reasons for the national accounting body adopting IFRSs and when it was adopted; ii. transitional issues faced (within a year or two), with examples; iii. what challenges were faced by reporting entities upon adopting IFRSs. (Do not discuss transitional issues here). Include specific examples of accounting standard(s) and discuss the issues that made them challenging/difficult to adopt, to support your arguments; iv. what were the benefits of adopting IFRSs by reporting entities; v. the similarities and differences in the adoption of IFRSs faced by Australia and the other country you have chosen. Include what factors had caused the differences you found.
3. Based on your findings, do you think the adoption of IFRSs were successful in the two countries? Explain your answer.
4. Provide two recommendations to the national accounting setting bodies (incl. AASB) on ways to ensure the IFRSs continue to be relevant to users’ needs and to all sectors of the economy. Get >Accounting homework help
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