Contemporary Issues - Cardon Limited CDD - Super Group Ltd - SPG - Research Report Writing Assessment Answer

Contemporary Issues - Research Report Writing Assessment Answer

1. Undertake a review of the literature regarding the history and development of the Conceptual Framework for Financial Reporting in the USA, UK, Australia, and globally under the umbrella of the International Accounting Standards Board (IASB). 
2. Discuss the Australian accounting profession’s concerns regarding the application of the (IASB/IFRS) Conceptual Framework for Financial Reporting. 
3. Based upon a review of journal articles, critically discuss academics’ concerns about the quality (potential benefits and limitations) of the Conceptual Framework for Financial Reporting. 
4. Download the annual report of 2018 (or 2017, if not available 2018 annual report) of the selected company listed on the Australian Securities Exchange. Carefully read this report and explain how the conceptual framework has been applied by this company while it prepared its financial statements and notes to the accounts.
5. Present your answer considering the:
6. (i) how many statements/reports have been prepared as per the Conceptual Framework and what are their major components, (ii) which recognition principles and measurement bases have been applied for revenue, assets and liabilities, and (iii) what qualitative characteristics of information exhibit in company’s various financial reports.

1. Compare and contrast the Sustainability Reporting

1. Compare and contrast the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) and the International Integrated Reporting Framework of the International Integrated Reporting Council (IIRC) for explaining a holistic view (broader view) of corporate social responsibility reporting in addition to reporting of corporate financial performance. 
2. Explain the rigor (strengths and limitations) of the conventional accounting, based upon the Conceptual Framework for Financial Reporting, to explain the contents of sustainability as well as integrated reports.
3. Discuss the applicability (usefulness or limitations) of the theories you learned to explain the contents of sustainability as well as integrated reports. 
4. Prepare an index (a table or checklist) of various components (criteria) of an integrated report, and then discuss whether and how the selected South African company has disclosed information against each of those components (criteria).
5. Discuss whether the selected Australian company prepare an integrated report. If not, then what alternative report/s this company prepares for reporting corporate social responsibility in addition to reporting of its financial performance. Compare the contents of Austrian company’s corporate social responsibility reporting in addition to reporting of financial performance with the index and contents of the integrated report of the South African company presented in Part B (d) above.

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