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ACC202 Financial Reporting Semester 2, 2018 Financial Reporting Assignment The assessment has three separate parts/questions. You need to provide an answer to all three parts. The parts are: a) Review...

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ACC202 Financial Reporting
Semester 2, 2018
Financial Reporting Assignment
The assessment has three separate parts/questions. You need to provide an answer
to all three parts. The parts are:
a) Review a set of Financial Statements of your choice, annotating them for their
compliance with financial reporting requirements;
) Provide a 500 word report on the quality and completeness of the chosen
Financial Statements;
c) Provide answers to two Challenging Questions from the textbook as specified
elow.
This assignment contributes 25% to your final mark for ACC202.
Part a) will be worth 8%, part b) worth 5% and part c) worth 12%.
Below are more details on each part.
The assessment is due Sunday 11th November 2018, before midnight. You submit
via Moodle (and Turnitin), and you must submit a file (xlsx, docx, pdf, etc.) for each
part separately.
Part A
Each student can select a set of General Purpose Financial Statements to suit their
own interests. This might be a listed ASX company, a charity or government entity.
These are available from various public sources (ask if you need help finding one).
The reports can be for either Tier 1 or Tier 2 reporter as per AASB1053, but should
not be Special Purpose Financial Statements.
Using the AASB accounting standards and the “2017 Value Accounts” by PWC, you
are to annotate at least 15 items in the financial statements, identifying the
equirement or source of the authority (why the item is being reported) and
whether the disclosure complies with those requirements. Better student
esponses will cite multiple standards. In this part focus on what is being presented
and why, rather than what is not being disclosed.
Annotations may be in the form of linked comments in a word document or PDF.
Part B
Provide a report on the quality and completeness of the Financial Statements
chosen in part a). Length guide is 500 words. Provide an outline of any
information that seems to be missing from the report or poorly disclosed in the
statements or the notes.
Part C
You must provide an answer for:
i. Chapter 11 Challenging Question 31,
do requirements a to c (but not d),
plus “Show how this lease would be disclosed in the Financial
Statements of Hopeful Ltd for 30th June 2020”.

ii. Chapter 18 Challenging Question 25,
do requirements a to d,
plus “Show the tax disclosures for E-Surfboards Ltd in its Financial
Statements on 30th June 2019”.
Answered Same Day Oct 26, 2020 ACC202 Alphacrucis College

Solution

Csassignment answered on Oct 27 2020
164 Votes
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Financial reporting
Financial Reporting Assignment
Table of Contents
Part a. Review of Financial Statements of Adairs Limited:    3
Part B: Completeness and the Quality of the financial statements of the Adairs limited:    7
Conclusion    9
References    10
Part a. Review of Financial Statements of Adairs Limited:
1. Ground for preparation of financial statements:
Adairs Limited is a profit making company incorporated in the Australian stock exchange who is mainly engaged in the providing the retailing services of Home wares, Manchester and the home decor segment. The company is operating in the country of Australia and the New Zealand (Ahmed, et. al., 2013). Further the operations of the company are provided in the director’s report of the company.
In the given report the significant Accounting policies of the company are elaborated as:
As per the AASB 108 the financial statements of the company are prepared after making the compliance with the Corporation Act 2001, Accounting standard of the Australia and the other reliable and the accurate announcement of the accounting standard board of Australia. The financial statements of the company are prepared after analyzing the historical data of the country except the share based payment plans and the other derivate financial instruments of the company which are measured the fair value of the market (Ball, et. al., 2012).
Consolidated financial reports of the company present the comparative analysis of the company’s police and method of preparation of the financial statements in comparison to the last year. Financial accounts of the company are prepared after following the principle of going concern (Brochet, et. al., 2013).
2. Compliance with the applicable accounting standards: The Company is following the financial reporting standards as per the international standards of the company.
3. Change in the accounting policies, Interpretations and the Accounting standards of the Company:
As per the AASB 108 the accounting policies of the company are followed consistently as compared to the last year except some of the policies. Some of polices of the company are amended in comparison to last year. But with the introduction and the removal of some of the accounting policies in the company do not have major influence on the performance and the financial position of the company (Council, 2012).
At the time when the business of the company combines with the business of other company then the combined entity has applied the common accounting policies of both the companies to determine the defe
ed taxes of both the companies. The changes in the accounting policies of the company are taken into account on the retrospective basis and accordingly restated the consolidated the financial statements of the company.
4. Classification of the noncu
ent and the cu
ent assets and the liabilities:
As per AASB 5 The company has the policy for recording the assets and the liabilities as the cu
ent assets and the liabilities when the asset is to be sold in the near future in the operating cycle of one year of business. And main purpose of holding assets is mainly for trading purpose only (Brochet, et. al., 2013). Also if the cash payments are to be made in the near future period of 12 months then they can be classified as the cu
ent assets and the liabilities of the company.
5. Valuation of...
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