Fair Value Measurement - Leases - Revenue from Contracts with Customers - Economics Assignment Help

Assignment Task:

TOPICS

Each group may choose one of the topics listed below
1. IFRS 13, Fair Value Measurement
2. IFRS 16, Leases
3. IFRS 15, Revenue from Contracts with Customers

Your group may be assigned a different topic if your first choice is already over-subscribed.

REQUIRED
1. Explain the main reasons why IASB issued the new or revised standard [Hint: You could look for journal articles on this subject].
2. Compare the standard with the conceptual framework and evaluate whether the changes have led to greater or less consistency with the framework [Hint: You could consider issues like definitions]
3. Discuss some of the challenges and implications of adopting the new standard. Consider this from a global perspective as well as a Pacific perspective [Hint: You could look at relevant internet sites and forums, seek opinions from practising accountants etc].

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