Accounting Standards And Regulations Assignment Homework Help
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You are a recent accounting graduate and have been employed in the Financial Reporting Unit of Myer Holdings Ltd, an ASX listed firm. Preparations are underway for the completion of the general purpose financial report for the year ended 29 July 2017 and you have been asked by the Chief Financial Officer to identify any major accounting issues which will need to be considered. Your attention is drawn to a media release by ASIC on 31 May 2017 (ASIC Media Release 17‐162) and this identifies areas of concern where attention will be directed in the ASIC surveillance program. Not surprisingly given a recent academic paper1 ‘impairment of assets’ receives specific mention.
You are required to prepare a report for the CFO considering whether impairment of assets is an issue requiring address for the firm. The report should, with reference to AASB 136:
a) With reference to Myer outline what evidence is there that impairment testing of assets is necessary;
b) With reference to Myer outline the processes required to be addressed in determining any asset impairments that might be necessary
c) With reference to Myer outline the information needed in determining asset impairments
d) Evaluate the flexibility management has available in the determination of asset impairments .
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Your assignment must be set out as a report with the four sections (a) (b) (c) (d) clearly shown. You must link your discussion to relevant accountings standards, including references to specific paragraphs. You must carry out independent research to complete this assignment and you must cite relevant academic (where relevant) and practitioner articles that support the material and views you present. Use Harvard style referencing.
Your report must be typed using 12 point font, 1.5 line spacing and 2.5 cm margins on all sides, with a maximum length of 1300 words (excluding references, executive summary and appendices). You do not need an introduction or conclusion. State the word count at the beginning of the assignment. Refer to the UTS Business School Guide to Writing Assignments (link below) on recommendations and suggestions on how to structure your report. All material (excluding executive summary, references and appendices) over 1300 words will be disregarded.
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