• January 31st, 2016


Paper, Order, or Assignment Requirements

Students are required to select one publicly listed company from a country that has adopted IFRS, but not from Australia or China. A useful resource for students wanting to locate countries that currently use IFRS is provided by PWC: https://www.pwc.com/us/en/issues/ifrs-reporting/publications/ifrs-status-country.jhtml
Students are to collect the most recent annual financial reports for their selected firm and then prepare a detailed report in which they:
• Describe the selected firm.
• Describe the national reporting and regulatory environment within which the selected firm operates.
• Select two specific accounting items from the firm’s accounts and discuss the extent to which the company consistently applies the relevant international accounting standards.
• Discuss whether and how the use of IFRS is enforced within your chosen country.
• Evaluate whether the firm’s accounts are comparable with their key global competitors.
Reports should be approximately 1,000 words in length and appropriately referenced.

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