13 Financial Reporting O

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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


LO4: Evaluate international differences in financial reporting


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

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
  • 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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