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ACCT6007: Financial Accounting Theory & Practice- Report Writing Assignment Help

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Task: 1. Identify the social and corporate imperatives that underlie the accounting conceptual framework. 2. Explain the relationship between accounting theory, the accounting conceptual framework and accounting standards. 3. Work individually and in groups to identify and apply appropriate accounting standards to a range of authentic accounting scenarios. Context: Accounting for leases has been subject to discussion and amendments by the International Accounting Standard Board (IASB). As a result, the new accounting standard AASB 16 Leases will replace AASB 117 Leases from the annual reporting periods beginning on or after 1 January 2019. Prior to the issue of AASB 16 Leases, there was a number of consultation documents and publications discussing different aspects of lease accounting. Among these resources, Spencer and Webb (2015) conducted an extensive review of academic literature on accounting for operating leases. Question: Provide a critique on the extent to which Spencer and Webb (2015) discussed the fundamental characteristics of financial information in the disclosures for operating leases. You are expected to refer to the fundamental characteristics of financial information as set out in the Australian Accounting Standard Board’s (AASB) Framework for Preparation and Presentation of Financial Statements.
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  • Posted on : March 08th, 2018
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