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  • BAE

Identify the intangible assets and discuss the policy for recognizing the impairment of these assets

You are required to access the 20 20 annual report of ANY listed Company on the SINGAPORE STOCK EXCHANGE/Australian Stock Exchange. (Annual reports are available via the JCU Library Database ‘Dat a Analysis’. They are also available on the company website.):


You are required to write an executive report with a maximum length of 2000 words, which will address all of the following points:

1. Describe the nature of the company’s activities

2. Discuss the composition of the company’s equity

3. Discuss the debt structure and the source of external (i.e. non - equity) financing

4. Comment on the provision for income tax figure, deferred tax assets/liabilities

5. Discuss the key elements in the fixed assets categories

6. Identify the intangible assets and discuss the policy for recognizing the impairment of these assets

7. Summarize the company’s financial operations during the financial year (i.e. retained earnings, dividend distributions, changes in capital

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