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Financial Accounting ACCT602

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Analyse and evaluate the application of the conceptual framework (NZ Framework)and relevant accounting standards (e.g. NZ IAS 1, 8, 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 and Non-current Liabilities. Compare the presentation of the same information (as researched above) toHallenstein Glassons Ltd from their Annual Report for the year ended1 August 2018. Discuss any differences or similarities and also discuss which Annu...

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Question Preview:

Analyse and evaluate the application of the conceptual framework (NZ Framework)and relevant accounting standards (e.g. NZ IAS 1, 8, 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 and Non-current Liabilities. Compare the presentation of the same information (as researched above) toHallenstein Glassons Ltd from their Annual Report for the year ended1 August 2018. Discuss any differences or similarities and also discuss which Annual Report was easier to understand.

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This small individual project is divided into the two-part, wherein the initial part of the project we are analyzing and evaluating the application of Conceptual framework of leading New Zealand Company namely Kathmandu Holding Limited, we are analyzing the annual report of selected company based on the NZ accounting stander namely NZ IAS 1,8 and 13, after evaluating the performance of our selected company or second phase of the project compares the similarities and variation found in the annual report of the Kathmandu Holding Limited and Hallenstein Glasson Limited.

The analysis of current and non-current liability of both the company indicates that both have adopted a similar accounting policy to recognize report and disclose the liabilities.

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