ASSIGNMENT:
The submission is in the form of an individual numerical/written report. This should be written in a concise, formal business style using single spacing and font size 12. You are required to make use of headings, paragraphs and subsections as appropriate, and all work must be supported with research and referenced using the Harvard referencing system. Provide working notes wherever required. The document must be submitted to turnitin in word document. Please provide a bibliography using Harvard referencing system if you referred any sources for theoretical parts or questions. The numbers/numerical statements and calculations must be neatly/clearly shown so that the assessor assess the work of the learner appropriately.
LO3: Evaluate financial reporting standards and theoretical models and
concepts
LO4: Evaluate international differences in financial reporting
Summary
“The information in financial statements has to be communicated clearly and effectively to help investors make investment decisions”
Hans Hoogervorst
Chairman of the International Accounting Standards Board
Refer to the attached Case study 1 and 2; “Fonterra Co-operative Group Limited” and “International differences before IFRS” Critically evaluate the application of IFRS in application to specific countries and differences in financial reporting based on models and theories.
Your report should include the following;
- Explain the benefits of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
- Evaluate the models of financial reporting and auditing.
- Evaluate the differences in importance of financial reporting across different countries.
- Critically evaluate financial reporting and auditing through the coherent application of theories and models to support judgements and conclusions.
- Critically evaluate the factors that influence international differences in financial reporting. You have to read the (case 1 and case 2pdf file ) and answer all the question from the case study . assignment should be 1800 word
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