17 Jul DISCUSS THE RECOGNITION CRITERIA AND MEASUREMENT ISSUES ASSOCIATED WITH THOSE PROVISIONS OR CONTINGENCIES.
You have been randomly assigned an Australian publicly listed company . Using the financial reports for your company, you are required to prepare an essay that addresses the 8 requirements listed below.
1. Provide details of the provisions and contingencies recorded or disclosed by your company.
2. Discuss the recognition criteria and measurement issues associated with those provisions or contingencies.
3. With reference to one specific contingency recorded or disclosed by the company, provide an argument for and against the inclusion of the contingency in the financial report.
4. Provide details of leased items that are recorded or disclosed by your company.
5. Discuss the classification and presentation requirements relevant to leased items, and in doing so provide an explanation for how the leased items of your company have been presented on the financial statements.
6. Identify and explain a hypothetical situation where one of the leased items may need to be reclassified.
7. Select a non-current asset from the financial statements of your company. Provide details of this item (including identify the valuation method used for this item).
8. With reference to qualitative characteristics, provide an argument for using an alternative valuation method for this non-current asset.
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