Application of AASB 136 on Wentnor Dairy Company Ltd.

The letter provides advice on the application of AASB 136 on the company's various activities. It discusses the definition of cash generating units and factors to consider for identifying CGUs. The report provides financial ratios of Woolworths Limited for the year 2017 and concludes that the company is a good investment opportunity. The note explains the translation of amounts involved in foreign currency into Australian dollars. The statement of cash flow for Flash in the Pan Ltd. for the year ended 30th June, 2019 is also provided.