Contemporary Issues in Accounting Theory
Added on -2019-09-30
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Running head: ISSUES IN CONTEMPORARY ACCOUNTING THEORYIssues in Contemporary Accounting TheoryName of the Student:Name of the University:Author Note
1ISSUES IN CONTEMPORARY ACCOUNTING THEORYTable of ContentsIntroduction......................................................................................................................................3Objectives of the general purpose financial reporting.....................................................................3Have the target audience adequately used the report?.....................................................................5Recognition criteria for the elements of the financial statements....................................................6Fundamental qualitative characteristics of financial reporting........................................................6Enhancing qualitative characteristic of the firm..............................................................................7Conclusion.......................................................................................................................................7References and Bibliography...........................................................................................................8
2ISSUES IN CONTEMPORARY ACCOUNTING THEORYExecutive SummaryThis particular study focuses upon the Australian corporate entity, REA Group Limited.The annual report of this particular entity for the financial year of 2017 has been evaluated inorder to find out the fact that whether financial statements satisfy the required objectives offinancial reporting, whether the company has satisfied the criteria of recognition in regards tothe particulars of the accounting statements and other associated factors. It has been found out that the management of the company has prepared the accountingstatements of the corporate firms in regards to the issued standards of the regulatory bodies likethe Australian Accounting Standards Board.
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