International Financial Reporting Standards PDF
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International Financial
Reporting Standards
International Financial Reporting Standards
International Financial Reporting Standards
Reporting Standards
International Financial Reporting Standards
International Financial Reporting Standards
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Table of Contents
INTRODUCTION..........................................................................................................3
Answer Given For Question No-1.................................................................................3
Answer Given For Question No 2 (a)...........................................................................4
Answer Given For Question No 2(b).........................................................................6
Answer Given For Question No (2) c).......................................................................8
CONCLUSION..............................................................................................................9
REFERENCES...........................................................................................................10
INTRODUCTION..........................................................................................................3
Answer Given For Question No-1.................................................................................3
Answer Given For Question No 2 (a)...........................................................................4
Answer Given For Question No 2(b).........................................................................6
Answer Given For Question No (2) c).......................................................................8
CONCLUSION..............................................................................................................9
REFERENCES...........................................................................................................10
INTRODUCTION
The current report is depicting the financial reporting requirements that are
laid by the International Financial Reporting Standards (IFRS). The analysis that is
done in the report is on a company which is listed in London Stock Exchange on the
FTSE 100. The report is presented in a format that first introduces the company and
then forms an analysis of the overall financial accounts. The discussion is revolved
basically around a few IAS that are adopted and moulded in accordance with the
IFRS requirements. The main IAS discussed in the report comprises of IAS 36, IAS
32, IAS 39, and IAS 19. The accounting policies relevant to these IAS are also
discussed. A conclusion is presented in the end of the report that deals with the
relevance of the accounting and reporting framework that is adopted in the selected
company.
Answer Given For Question No-1
The company chosen is BHP Billiton Plc. The company deals in resource extraction
and their processing. The extraction and processing of the gas, oil, and minerals is
done. The company’s headquarters are located in Melbourne in Australia (Epstein,
2018). The main subsidiaries of the company in United Kingdom are:
ď‚· Auvernier Limited
ď‚· BHP Billiton Agnew Mining Company Pty Ltd
ď‚· BHP Billiton Aluminium Projects (Pty) Ltd
ď‚· BHP Billiton Australia Investment 3 Pty Ltd
ď‚· BHP Billiton Energy Coal (UK) Limited
ď‚· BHP Billiton Energy Coal Chile Limited
The current report is depicting the financial reporting requirements that are
laid by the International Financial Reporting Standards (IFRS). The analysis that is
done in the report is on a company which is listed in London Stock Exchange on the
FTSE 100. The report is presented in a format that first introduces the company and
then forms an analysis of the overall financial accounts. The discussion is revolved
basically around a few IAS that are adopted and moulded in accordance with the
IFRS requirements. The main IAS discussed in the report comprises of IAS 36, IAS
32, IAS 39, and IAS 19. The accounting policies relevant to these IAS are also
discussed. A conclusion is presented in the end of the report that deals with the
relevance of the accounting and reporting framework that is adopted in the selected
company.
Answer Given For Question No-1
The company chosen is BHP Billiton Plc. The company deals in resource extraction
and their processing. The extraction and processing of the gas, oil, and minerals is
done. The company’s headquarters are located in Melbourne in Australia (Epstein,
2018). The main subsidiaries of the company in United Kingdom are:
ď‚· Auvernier Limited
ď‚· BHP Billiton Agnew Mining Company Pty Ltd
ď‚· BHP Billiton Aluminium Projects (Pty) Ltd
ď‚· BHP Billiton Australia Investment 3 Pty Ltd
ď‚· BHP Billiton Energy Coal (UK) Limited
ď‚· BHP Billiton Energy Coal Chile Limited
ď‚· BHP Billiton Group Limited (Burritt, and Christ, 2018).
As far as the regulatory framework of the company is discussed the company is
following the international standards well. The operations are done in line with the
requirements set by the corporation laws lay in market. The financial statements are
prepared on the basis of the UK Companies Act 2006 (Sheth, and Sinha, 2015).
Answer Given For Question No 2 (a)
The company as discussed above is in the line of extraction and processing. The
main product areas dealt by the company are in coal, petroleum, copper, and iron
ore. These are the areas that generate cash for the company. Hence, the company
has selected the cash generating units on the basis of these production areas of
business for impairment purposes (Linnenluecke, et al. 2015).
The management assesses the cash flows for the purpose of impairment review by
the following ways:
ď‚· The foreign exchange flows from and into business are substantially watched.
 The cash flow projections that have been made for the financial year’s performance
must be compared with the actual cash flow position (Banker, Basu¸ Byzalov, 2016).
ď‚· The market capitalisation of the assets of the company is required to be compared
with the carrying value of the same that is represented in the balance sheet
(Bostwick, Krieger, and Lambert, 2016).
The various indicators that existed on the balance sheet date depicting the necessity
of impairment comprises of both internal and external indicators. The internal
indicators in case of BHP Billiton comprises of the carrying value of the asset being
lower than the amount that can be achieved on sale of the asset. The external
As far as the regulatory framework of the company is discussed the company is
following the international standards well. The operations are done in line with the
requirements set by the corporation laws lay in market. The financial statements are
prepared on the basis of the UK Companies Act 2006 (Sheth, and Sinha, 2015).
Answer Given For Question No 2 (a)
The company as discussed above is in the line of extraction and processing. The
main product areas dealt by the company are in coal, petroleum, copper, and iron
ore. These are the areas that generate cash for the company. Hence, the company
has selected the cash generating units on the basis of these production areas of
business for impairment purposes (Linnenluecke, et al. 2015).
The management assesses the cash flows for the purpose of impairment review by
the following ways:
ď‚· The foreign exchange flows from and into business are substantially watched.
 The cash flow projections that have been made for the financial year’s performance
must be compared with the actual cash flow position (Banker, Basu¸ Byzalov, 2016).
ď‚· The market capitalisation of the assets of the company is required to be compared
with the carrying value of the same that is represented in the balance sheet
(Bostwick, Krieger, and Lambert, 2016).
The various indicators that existed on the balance sheet date depicting the necessity
of impairment comprises of both internal and external indicators. The internal
indicators in case of BHP Billiton comprises of the carrying value of the asset being
lower than the amount that can be achieved on sale of the asset. The external
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indicators on the other hand consists of the decline in the market value of the assets,
the rise in the interest rate in the economic market, and the various changes that are
being observed in the arena of industry laws and technology (Bond, Govendir, and
Wells, 2016).
The bases of recoverable amount are the fair value after the costs incurred to sale
are deducted from it, and the value in use of the asset. To estimate the value of
assets at the balance sheet date the assumptions made relate to the estimation of
the cash flows that will be generated in future, the estimation of the time value of
money, the relevant and expected variations in the future values, etc. (Lubbe,
Modack, and Watson, 2014).
The key assumptions that are made in the impairment testing have to relate with the
circumstances that are to deal with the future forecasts expected for the company
and the relevant industry. Hence it is clear that the projections shall show a stark
difference if compared with the historical results in case the future scenario is
expected to change. However, if the conditions are likely to remain same except
some general changes, the assumptions used in the impairment testing shall show
similar trends as reflected in the historical results and by the industry performance
(André¸ Dionysiou, and Tsalavoutas, 2018).
The company has performed sensitivity analysis relating to the transactional
exposure and commodity price risk for assessing the recoverable amounts.
The company has impaired goodwill also. The reason is simple as goodwill is also an
asset. It is of no point that it is intangible one. Same impairment applies to goodwill
as other tangible assets (Kabir, Rahman, and Su, 2017).
the rise in the interest rate in the economic market, and the various changes that are
being observed in the arena of industry laws and technology (Bond, Govendir, and
Wells, 2016).
The bases of recoverable amount are the fair value after the costs incurred to sale
are deducted from it, and the value in use of the asset. To estimate the value of
assets at the balance sheet date the assumptions made relate to the estimation of
the cash flows that will be generated in future, the estimation of the time value of
money, the relevant and expected variations in the future values, etc. (Lubbe,
Modack, and Watson, 2014).
The key assumptions that are made in the impairment testing have to relate with the
circumstances that are to deal with the future forecasts expected for the company
and the relevant industry. Hence it is clear that the projections shall show a stark
difference if compared with the historical results in case the future scenario is
expected to change. However, if the conditions are likely to remain same except
some general changes, the assumptions used in the impairment testing shall show
similar trends as reflected in the historical results and by the industry performance
(André¸ Dionysiou, and Tsalavoutas, 2018).
The company has performed sensitivity analysis relating to the transactional
exposure and commodity price risk for assessing the recoverable amounts.
The company has impaired goodwill also. The reason is simple as goodwill is also an
asset. It is of no point that it is intangible one. Same impairment applies to goodwill
as other tangible assets (Kabir, Rahman, and Su, 2017).
The company’s financial statements comprising of both the income statement and
the balance sheet are affected by the impairment losses. The profit is ultimately
reduced because of the impairment loss which affects the income statement. Further
this profit when goes to the retained earnings affect the balance sheet along with the
revised asset values. The future depreciation is also impacted due to the reduced
asset values. The capital structure is also negatively impacted as the impairment
loss shall have an impact upon the earning per share capacity of business.
the balance sheet are affected by the impairment losses. The profit is ultimately
reduced because of the impairment loss which affects the income statement. Further
this profit when goes to the retained earnings affect the balance sheet along with the
revised asset values. The future depreciation is also impacted due to the reduced
asset values. The capital structure is also negatively impacted as the impairment
loss shall have an impact upon the earning per share capacity of business.
There is no visible delay in case of impairment losses. All the historical impairment
losses have been properly dealt with in the financials. As far as the comparison of
company’s impairment losses is done with that of the company’s operating in the
same industry, there is no specific difference as to the application of IAS 36. The
way disclosures are presented is just slightly different.
Answer Given For Question No 2(b)
The different financial instruments that have been reported in the statement of
financial position are loans and receivables, cash flow hedges, available for sale
securities assets, assets held at fair value through profit or loss, and share capital.
The financial risks include:
ď‚· Deterioration of liquidity and cash flow position. This is due to the fluctuations
happening in the economic volatility globally, and instabilities in commodity prices
(Brigham¸ et al, 2016).
losses have been properly dealt with in the financials. As far as the comparison of
company’s impairment losses is done with that of the company’s operating in the
same industry, there is no specific difference as to the application of IAS 36. The
way disclosures are presented is just slightly different.
Answer Given For Question No 2(b)
The different financial instruments that have been reported in the statement of
financial position are loans and receivables, cash flow hedges, available for sale
securities assets, assets held at fair value through profit or loss, and share capital.
The financial risks include:
ď‚· Deterioration of liquidity and cash flow position. This is due to the fluctuations
happening in the economic volatility globally, and instabilities in commodity prices
(Brigham¸ et al, 2016).
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 There is a risk to the recovery of company’s investments that have been made in oil,
mining, and gas assets. This would call the company to write down its financials
consisting of goodwill and etc.
ď‚· There is a risk that the suppliers, customers or the financers may not stand by their
commitments and cast an adverse impact on the company’s business (Matiin,
Ratnawati, and Riyadi, 2018).
To manage the financial risks the company is facing a financial risk management
company is being established. The focus is on monitoring the volatilities and
maintaining the key financial ratios. To reduce overall volatility the company focuses
to diversify the investment portfolio (Reason, 2016).
The financial risks have a significant impact on the future financial position of the
company. The impact is to be seen mainly upon the position of the cash flows, credit
rating and the company’s capacity to secure capital from market. The whole budget
shall get disrupted by any volatility that market experiences (Barakat, 2014).
The company has material sensitivity to the changes in financial risks that relate to
the market volatility.
The measurement basis used to recognise the financial instruments except the
derivatives is done on the basis of fair value reduced by the transaction costs at the
first instance. Now the subsequent recognition is done either on amortised cost or
fair value. As far as the derivative recognition is considered, the initial recognition is
done on fair value basis for the contract entering date and any future valuation is
done by measuring the Fair value again.
mining, and gas assets. This would call the company to write down its financials
consisting of goodwill and etc.
ď‚· There is a risk that the suppliers, customers or the financers may not stand by their
commitments and cast an adverse impact on the company’s business (Matiin,
Ratnawati, and Riyadi, 2018).
To manage the financial risks the company is facing a financial risk management
company is being established. The focus is on monitoring the volatilities and
maintaining the key financial ratios. To reduce overall volatility the company focuses
to diversify the investment portfolio (Reason, 2016).
The financial risks have a significant impact on the future financial position of the
company. The impact is to be seen mainly upon the position of the cash flows, credit
rating and the company’s capacity to secure capital from market. The whole budget
shall get disrupted by any volatility that market experiences (Barakat, 2014).
The company has material sensitivity to the changes in financial risks that relate to
the market volatility.
The measurement basis used to recognise the financial instruments except the
derivatives is done on the basis of fair value reduced by the transaction costs at the
first instance. Now the subsequent recognition is done either on amortised cost or
fair value. As far as the derivative recognition is considered, the initial recognition is
done on fair value basis for the contract entering date and any future valuation is
done by measuring the Fair value again.
The company’s financial instruments that do not have an active market consist of the
loans and receivables, and the cash and cash equivalents. The valuation of the loan
and receivables is done initially on the basis of the fair value for which the payment
of consideration is done. After subsequent time, any valuation is carried at their fair
value or their amortised cost that is reduced by impairment.
There are certainly provisions that exist for the impairment of the financial
instruments. The measurement of the impairment loss is done by deducting the
present value of the future cash flows expected from the financial instrument from its
carrying amount that is highlighted in the balance sheet. The company’s financial
position is affected by a reduction that is observed in the carrying amount of the
financial instrument and the financial performance is impacted by the reduction in the
year’s profit due to impairment losses. Industry practice is almost similar to the
impairment practice that the company follows.
The company uses hedge accounting. The hedge accounting incorporates
adjustments to be made in the carrying amount of the hedged instruments. Any
adjustments in the carrying amount have an effect over the profit and loss statement
of the company. Hence both the financial position and performance is impacted by
this (Singh, 2017). The company’s hedging policies comprises of cash flow hedge
and the fair value hedge. Further, any impact occurred due to the hedge practices
areaffected in the income statement. The company’s hedge practices are in line with
the industry practice (Campbell, 2015).
loans and receivables, and the cash and cash equivalents. The valuation of the loan
and receivables is done initially on the basis of the fair value for which the payment
of consideration is done. After subsequent time, any valuation is carried at their fair
value or their amortised cost that is reduced by impairment.
There are certainly provisions that exist for the impairment of the financial
instruments. The measurement of the impairment loss is done by deducting the
present value of the future cash flows expected from the financial instrument from its
carrying amount that is highlighted in the balance sheet. The company’s financial
position is affected by a reduction that is observed in the carrying amount of the
financial instrument and the financial performance is impacted by the reduction in the
year’s profit due to impairment losses. Industry practice is almost similar to the
impairment practice that the company follows.
The company uses hedge accounting. The hedge accounting incorporates
adjustments to be made in the carrying amount of the hedged instruments. Any
adjustments in the carrying amount have an effect over the profit and loss statement
of the company. Hence both the financial position and performance is impacted by
this (Singh, 2017). The company’s hedging policies comprises of cash flow hedge
and the fair value hedge. Further, any impact occurred due to the hedge practices
areaffected in the income statement. The company’s hedge practices are in line with
the industry practice (Campbell, 2015).
Answer Given For Question No (2) c)
Benefit pension plan is used to identify the benefits available to employees and set
accounting policies are followed for the same. The accounting policy to recognise the
defined benefit pension plan is:
ď‚· The cost of pension provision is charged to income statement.
ď‚· Any loss or gain on re-measurement in charged to equity
ď‚· The recognition value means present value of defined obligations as reduced by the
plan assets’ fair value (Mohan, and Zhang, 2014).
The assumptions made relate to the fair value of the plan assets, discount rates,
years of service and etc. The assumptions seem realistic. The whole post-
employment benefit is dependent upon the assumptions that are discussed. Hence
the complete expenditure that is laid in the income statement and the value for the
employee benefits in form of plan assets reflected in balance sheet is dependent
upon those assumptions (Cadman, and Vincent, 2015).
The discount rate is usually the market yield of the corporate bonds. Else the
government bond discount rate is preferred. It is completely realistic as their maturity
is compared first before choosing. These assumptions are same as followed since
ages and in the industry (Andonov, Bauer, and Cremers, 2017).
The company does have complete sensitivity to the changes that may take in the key
assumptions. The current financial status of the employee benefit plan is US$1232
million. There has been improvement over financial year 2017. In 2017 it was
US$1177 million. The improvement is on account of raise in the employee base and
inflationary trends.
Benefit pension plan is used to identify the benefits available to employees and set
accounting policies are followed for the same. The accounting policy to recognise the
defined benefit pension plan is:
ď‚· The cost of pension provision is charged to income statement.
ď‚· Any loss or gain on re-measurement in charged to equity
ď‚· The recognition value means present value of defined obligations as reduced by the
plan assets’ fair value (Mohan, and Zhang, 2014).
The assumptions made relate to the fair value of the plan assets, discount rates,
years of service and etc. The assumptions seem realistic. The whole post-
employment benefit is dependent upon the assumptions that are discussed. Hence
the complete expenditure that is laid in the income statement and the value for the
employee benefits in form of plan assets reflected in balance sheet is dependent
upon those assumptions (Cadman, and Vincent, 2015).
The discount rate is usually the market yield of the corporate bonds. Else the
government bond discount rate is preferred. It is completely realistic as their maturity
is compared first before choosing. These assumptions are same as followed since
ages and in the industry (Andonov, Bauer, and Cremers, 2017).
The company does have complete sensitivity to the changes that may take in the key
assumptions. The current financial status of the employee benefit plan is US$1232
million. There has been improvement over financial year 2017. In 2017 it was
US$1177 million. The improvement is on account of raise in the employee base and
inflationary trends.
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The actual and the forecasted parameters have laid the assumptions on which the
employee benefit calculations have been made. The pension contributions have
been approximately 25% to the whole employee benefits. The pension contribution
amount expenditure and reduce the profit reflected in the income statement. This
affects the overall financial position.
CONCLUSION
The company has incorporated in its financials all the aspects that may be
useful and add quality for the readers. The financial information that is provided in
the financial accounts comprises of the qualitative characteristics of faithfulness and
reliability. The IASB’s conceptual framework is completely being followed. All the
accounts have been prepared in accordance with the IAS that has been given the
affect in accordance with the IFRS (Choudhary, Merkley, andSchipper, 2017).
employee benefit calculations have been made. The pension contributions have
been approximately 25% to the whole employee benefits. The pension contribution
amount expenditure and reduce the profit reflected in the income statement. This
affects the overall financial position.
CONCLUSION
The company has incorporated in its financials all the aspects that may be
useful and add quality for the readers. The financial information that is provided in
the financial accounts comprises of the qualitative characteristics of faithfulness and
reliability. The IASB’s conceptual framework is completely being followed. All the
accounts have been prepared in accordance with the IAS that has been given the
affect in accordance with the IFRS (Choudhary, Merkley, andSchipper, 2017).
REFERENCES
Andonov, A., Bauer, R. M., and Cremers, K. M. (2017). Pension fund asset allocation and
liability discount rates. The Review of Financial Studies, 30(8), 2555-2595.
André, P., Dionysiou, D., and Tsalavoutas, I. (2018). Mandated disclosures under IAS 36
Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on
analysts’ forecasts. Applied Economics, 50(7), 707-725.
Banker, R. D., Basu, S., and Byzalov, D. (2016). Implications of Impairment Decisions and
Assets' Cash-Flow Horizons for Conservatism Research. The Accounting Review, 92(2),
41-67.
Barakat, A. (2014). The impact of financial structure, financial leverage and profitability on
industrial companies shares value (Applied study on a sample of saudi industrial
companies). Research Journal of Finance and Accounting, 5(1), 55-66.
Bond, D., Govendir, B., and Wells, P. (2016). An evaluation of asset impairments by
Australian firms and whether they were impacted by AASB 136. Accounting and
Finance, 56(1), 259-288.
Bostwick, E. D., Krieger, K., and Lambert, S. L. (2016). Relevance of goodwill impairments
to cash flow prediction and forecasting. Journal of Accounting, Auditing and Finance, 31(3),
339-364.
Brigham, E. F., Ehrhardt, M. C., Nason, R. R., and Gessaroli, J. (2016). Financial
Managment: Theory And Practice, Canadian Edition. UK: Nelson Education.
Andonov, A., Bauer, R. M., and Cremers, K. M. (2017). Pension fund asset allocation and
liability discount rates. The Review of Financial Studies, 30(8), 2555-2595.
André, P., Dionysiou, D., and Tsalavoutas, I. (2018). Mandated disclosures under IAS 36
Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on
analysts’ forecasts. Applied Economics, 50(7), 707-725.
Banker, R. D., Basu, S., and Byzalov, D. (2016). Implications of Impairment Decisions and
Assets' Cash-Flow Horizons for Conservatism Research. The Accounting Review, 92(2),
41-67.
Barakat, A. (2014). The impact of financial structure, financial leverage and profitability on
industrial companies shares value (Applied study on a sample of saudi industrial
companies). Research Journal of Finance and Accounting, 5(1), 55-66.
Bond, D., Govendir, B., and Wells, P. (2016). An evaluation of asset impairments by
Australian firms and whether they were impacted by AASB 136. Accounting and
Finance, 56(1), 259-288.
Bostwick, E. D., Krieger, K., and Lambert, S. L. (2016). Relevance of goodwill impairments
to cash flow prediction and forecasting. Journal of Accounting, Auditing and Finance, 31(3),
339-364.
Brigham, E. F., Ehrhardt, M. C., Nason, R. R., and Gessaroli, J. (2016). Financial
Managment: Theory And Practice, Canadian Edition. UK: Nelson Education.
Burritt, R. L., and Christ, K. L. (2018). Water risk in mining: Analysis of the Samarco dam
failure. Journal of Cleaner Production, 178, 196-205.
Cadman, B., and Vincent, L. (2015). The role of defined benefit pension plans in executive
compensation. European Accounting Review, 24(4), 779-800.
Campbell, J. L. (2015). The fair value of cash flow hedges, future profitability, and stock
returns. Contemporary Accounting Research, 32(1), 243-279.
Choudhary, P., Merkley, K. J., and Schipper, K. (2017). Qualitative characteristics of
financial reporting errors deemed immaterial by managers.
Epstein, M. J. (2018). Making sustainability work: Best practices in managing and
measuring corporate social, environmental and economic impacts. UK: Routledge.
Kabir, H., Rahman, A., and Su, L. (2017). The Association between Goodwill Impairment
Loss and Goodwill Impairment Test-Related Disclosures in Australia, UK: Pearson.
Linnenluecke, M. K., Birt, J., Lyon, J., and Sidhu, B. K. (2015). Planetary boundaries:
implications for asset impairment. Accounting and Finance, 55(4), 911-929.
Lubbe, I., Modack, G., and Watson, A. (2014). Financial accounting GAAP
principles. Australia: OUP Catalogue.
Matiin, N., Ratnawati, T., and Riyadi, S. (2018). The Influence of Investment Decisions,
Funding Decisions, Risk of Strategy, To Efficeincy, Finance Performance, Value of Firm,
Good Corporate Governance As Moderating Variable In The Mining Company Coal Sub
Sector Go Public In Indonesia Stock Exchange. Archives of Business Research, 6(6). 29-43
failure. Journal of Cleaner Production, 178, 196-205.
Cadman, B., and Vincent, L. (2015). The role of defined benefit pension plans in executive
compensation. European Accounting Review, 24(4), 779-800.
Campbell, J. L. (2015). The fair value of cash flow hedges, future profitability, and stock
returns. Contemporary Accounting Research, 32(1), 243-279.
Choudhary, P., Merkley, K. J., and Schipper, K. (2017). Qualitative characteristics of
financial reporting errors deemed immaterial by managers.
Epstein, M. J. (2018). Making sustainability work: Best practices in managing and
measuring corporate social, environmental and economic impacts. UK: Routledge.
Kabir, H., Rahman, A., and Su, L. (2017). The Association between Goodwill Impairment
Loss and Goodwill Impairment Test-Related Disclosures in Australia, UK: Pearson.
Linnenluecke, M. K., Birt, J., Lyon, J., and Sidhu, B. K. (2015). Planetary boundaries:
implications for asset impairment. Accounting and Finance, 55(4), 911-929.
Lubbe, I., Modack, G., and Watson, A. (2014). Financial accounting GAAP
principles. Australia: OUP Catalogue.
Matiin, N., Ratnawati, T., and Riyadi, S. (2018). The Influence of Investment Decisions,
Funding Decisions, Risk of Strategy, To Efficeincy, Finance Performance, Value of Firm,
Good Corporate Governance As Moderating Variable In The Mining Company Coal Sub
Sector Go Public In Indonesia Stock Exchange. Archives of Business Research, 6(6). 29-43
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Mohan, N., and Zhang, T. (2014). An analysis of risk-taking behavior for public defined
benefit pension plans. Journal of Banking and Finance, 40, (2) 403-419.
Reason, J. (2016). Managing the risks of organizational accidents. Routledge.
Sheth, J. N., and Sinha, M. (2015). B2B branding in emerging markets: A sustainability
perspective. Industrial Marketing Management, 51, (1) 79-88.
Singh, J. P. (2017). Hedge accounting under IFRS 9and58; an analysis of reforms. Audit
Financiar, 15(145), 103-113.
benefit pension plans. Journal of Banking and Finance, 40, (2) 403-419.
Reason, J. (2016). Managing the risks of organizational accidents. Routledge.
Sheth, J. N., and Sinha, M. (2015). B2B branding in emerging markets: A sustainability
perspective. Industrial Marketing Management, 51, (1) 79-88.
Singh, J. P. (2017). Hedge accounting under IFRS 9and58; an analysis of reforms. Audit
Financiar, 15(145), 103-113.
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