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  • BAE

Compare and contrast 2 annual reports, identify the differences in disclosures of these corporation

Download the latest annual report of any two listed companies. Annual Reports are available on the company website or ASX website. Analyse the conceptual framework with reference to the annual reports of your chosen companies in light of the reporting requirements imposed on accountants and those charged with governance of corporations. Your analysis may include the following: Are the annual reports in compliance with the conceptual framework and AASB standard requirements? You need to use extracts from the annual reports to support your analysis. Provide screen shots of the relevant sections from the reports in your assignment. If they are not in compliance, explain the reason. How the conceptual framework revision to include Prudence is likely to address the disparity in Corporate Reporting You may find the explanations in the notes to the financial statements or in the Director‟s Report. Compare and contrast the two annual reports, identify the differences in disclosures of these corporations. Reference to material of the course and a critical analysis of the annual reports is required. Students are to critically analyse and develop supported recommendations and conclusions, in reference to the relevant accounting framework (see Topics 1-5).

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