PPE Analysis of AGL Energy - Desklib

PPE ANALYSIS OF AGL ENERGY
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DATE: 29/09/2019
SUBJECT: PPE ANALYSIS OF AGL ENERGY
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PPE ANALYSIS OF AGL ENERGY 2
Executive Summary:
This report has been prepared with an objective to explain the accounting policies and estimates
related to Plant, Property and Equipment. We have made detailed analysis of accounting policies and
estimates of AGL Energy Limited which is listed on Australian Stock Exchange. We have also
suggested the recommendations for improvement in estimates related to PPE. We have also
performed competition analysis of accounting policies and estimates of AGL Energy Limited with
industry standard and competitors and accordingly has made detailed analysis of PPE and its
estimates.

PPE ANALYSIS OF AGL ENERGY 3
Table of Contents
1. Company selected 4
2. Introduction 4
3. Detailed analysis of PPE 4
a. Criteria for selecting and changing accounting policies related to PPE 4
b. Accounting estimates and policies used by AGL Energy Limited..............................5
c. Evaluation of professional judgement in application of accounting policy and
estimates................................................................................................6
d. Improvement in accounting policies and estimates...........................................7
4. Conclusion 7
5. References 8
6. Appendix 9