1. Analyse and evaluate the application of the conceptual framework (NZ Framework) and relevant accounting standards (e.g. NZ IAS 1, NZ IAS 8, NZ IAS 37) to the presentation and disclosure of information in the Financial Statements, accompanying notes, accounting policies and information disclosed in all sections of the latest annual report

Assessment: Case Study
 
 
Word Count: 1,000 words
 
 
Choose from one of the following companies listed:

  • A2Milk ATM
  • Briscoe Group BGP
  • Cavalier Corp     CAV
  • Comvita CVT
  • Freightways FRE
  • Kathmandu KMD

 
Locate the latest annual report – either use the Company’s website or use the NXZ Company
 
REQUIRED (For your chosen Company from the above list)
 

  1. Analyse and evaluate the application of the conceptual framework (NZ Framework) and relevant accounting standards (e.g. NZ IAS 1, NZ IAS 8, NZ IAS 37) to the presentation and disclosure of information in the Financial Statements, accompanying notes, accounting policies and information disclosed in all sections of the latest annual report relating to Current Liabilities and Non-current Liabilities.

 

  1. Compare the presentation of the same information (as researched above) to Hallenstein Glassons Ltd from their Annual Report for the year ended 1 August 2018.

Discuss any differences or similarities and also discuss which Annual Report was easier to understand.
 
The evaluation should be analytical and not overly descriptive – do not give long descriptions of what the standards requires – just quote the section.
 
 
 
 
 
 
 
 
 
 
 
Marking Criteria.
 

  Indicators of
ACHIEVED WITH DISTINCTION
Addressing the task Identifies and addresses clearly all the main questions in the case study assessment brief
Evaluation, analysis and discussion All the required evaluation and analysis was completed correctly. Thorough discussion was provided and supported with  appropriate examples  and extensive additional relevant information from authoritative sources
Judgement Critically evaluates and analyses the presentation and disclosure of information in the chosen company.  Clearly developed  comparison  on differences/similarities between the 2 Annual Reports
Structure/Organisation Develops ideas  logically and coherently with smooth flow throughout the case study analysis
Written communication The language contains very few, if any errors in grammar and vocabulary. If slips are present, the meaning is still clear. Conventions of academic writing (e.g. references, citations) are followed meticulously.

 

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