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Assignment on Australian bodies, Australian Accounting standards and Whistleblowing

Number of Words : 3546

Number of References : 9

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This assignment answers the following questions – <br />Part A <br />In recent times Australia has weathered cyclones, bushfires, droughts and floods which have significant impacts on Australian businesses. <br />What guidance do <br />AASB102 Inventories, <br />AASB139 Financial Instruments: Recognition and Measurement, <br />AASB136 Impairment of Assets, <br />AASB137 Provisions, Contingent Liabilities and Contingent Assets, <br />AASB 116 Property, Plant and Equipment<br />AASB120 Accounting for Government Grants and Disclosure of Government Assistance <br />offer business in terms of:<br />• Accounting for inventories damaged or destroyed, <br />• The collectability of financial assets and impairment losses, <br />• The impairment of goodwill and intangibles assets, <br />• onerous contracts <br />• The costs of purchasing, restoring or constructing damaged or destroyed items of property plant and equipment.<br />• Compensation from insurance policies and government<br />Part B<br />Whistleblowing – <br />• What is it? <br />• Is there a prima facie duty to report such business behaviours?<br />• Is there an obligation under the 2001 Corporations Act?<br />• Are there safeguards for the protection of those who disclose such information?<br />Discuss<br />Part C<br />How well do you know your professional accounting bodies?<br />• CPA Australia<br />• Institute of Chartered Accountants in Australia<br />• Institute of Public Accountants<br />Distinguish between each and between their professional recognition criteria for membership status<br />

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AKey : A-8150

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