Accounting Theory and Practice

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Q1) “it is generally understood to mean a presentation of accounts, drawn up according to accepted accounting principles, using accurate figures as far as possible, and reasonable estimates otherwise; and arranging them to show, within the limits of current accounting practice, as objective a picture as possible, free from willful bias, distortion, manipulation, or concealment of material facts”.

Critically Evaluate this statement, showing:

– the history and significance of the concept of ‘true and fair view’

– the usefulness of accounting standards/principles and the process by which they are agreed.

– the explanation of the relationship between the concept of “trues and fair view” and “creative accounting”

Q2) “Intangible assets are identifiable, non-monetary assets, so they may not affect the financial statements”

Critically assess this statement, showing:

– How intangible assets can be valued,

– How the financial statements may be affected.

– Examples to illustrate your points.

Q3) Examine the given annual report of National Real Estate Development and Investment company and write a report based on your findings where you:

– Analyse and critically evaluate the key motions of corporate governance in general.

– Critically Evaluate the use if the Code of Corporate Governance for public listed Omani companies, with reference o the “UK Combined Code”.

– Critically evaluate the significance and usefulness of the information disclosed.

*** Research article for Q1 will be attached.

*** word count = Minimum 2500 words.

*** the annul report will be attached after selecting the Tutor.

*** 6 references.

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