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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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