BAO2202 Financial Accounting Management :AASB Framework

AASB Framework identifies and discusses the concepts of qualitative characteristics of financial information. These qualitative characteristics make information useful for economic decision making of the users of financial information.

Liabilities including provisions and contingent liabilities

Discuss the measurement and recognition requirements of the relevant accounting standard.

Review the most recent financial statements of a listed Australian firm and provide discussions about the measurement and recognition disclosure provided by the company in compliance with the relevant accounting standard.

Critically discuss the limitations of fair value accounting in providing decision-useful information for the users of financial statements.

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