A. Review current AASB framework which is also known as “Framework for the Preparation and Presentation of Financial Statements” and provide a critical analysis of different measurement bases using the research literature.
B. Identify two publicly listed Australian companies from two different industries. Review their annual reports for the reporting year 2014. Compare the measurement methods used in each company’s financial report. Discuss if measurement methods used between the two companies are consistent with the measurement bases prescribed under the IASB (International Accounting Standard Board) Framework.
C. Explore the relationship between accounting information and market reaction with reference to the fair value using the relevant research literature
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