1. You are to choose a company from the list provided.
2. Prepare a report about on your chosen company. – A2 Milk Company Ltd
3. Locate the latest annual report for your chosen company using NZX Company Research Database.
4. In the report you are required to identify and evaluate measurement and disclosure issues relating to items of your choice from only two of the following topics:
a. Accounting for Property, Plant and Equipment;
b. Accounting for Impairment of Assets;
c. Accounting for Provisions and Contingent Liabilities.
5. Your analysis report must address all of the following:
a. With reference to the relevant NZ IFRSs, explain the appropriate measurement and disclosure requirements relating to items of your selected topics.
b. Identify and discuss your company’s choices of measurement bases and disclosures for items relating to your selected topics.
c. Provide an evaluation of your company’s choices of measurement bases and disclosures.
6. You are required to utilise your company’s financial statements, accompanying notes, accounting policies, and information disclosed in other sections of their latest annual report to substantiate your analysis.
7. You are also required to make reference to appropriate NZ IFRSs.
• Your discussions should be analytical and not descriptive. Discussions must be well supported by relevant examples and appropriate secondary information.
• Provide appropriate in-text references and a full reference list at the end of your report. APA 6th edition style for referencing is preferred.