This assignment analyzes corporate accounting practices by examining the sources of funds, liabilities, and assets of Computershare Limited and Link Group over three financial years. The paper explores various funding sources, including retained earnings, contributed equity, borrowings, and payables, comparing their proportions and evolution. It also evaluates the application of AASB 137 concerning provisions, contingent liabilities, and contingent assets, assessing the companies' compliance. Furthermore, the assignment identifies and examines the measurement bases for different asset classes reported in the financial statements, providing a comprehensive overview of the companies' financial strategies and reporting practices. The assignment covers merits and drawbacks of different funding sources such as retained earnings, contributed equity, trade payables, and interest-bearing liabilities. The analysis includes a comparison of internally and externally generated funds and a discussion of the liabilities reported by the companies.
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