accounting 2500 words 代写案例

1 ACF203 Assessed Coursework Obtain a copy of the latest available annual report and accounts of a LSE (London Stock Exchange) listed company of your choice. These accounts will comply with International Accounting Standards. A list of LSE listed top 350 companies (FTSE 350) is available on ICE, and LSE listed company’s annual reports can be obtained online by going to the relevant company website and then going to the section usually marked ‘Investors’ or ‘Investor Relations’ (typically under ‘Financials’). You should then be able to find the most recent ‘Report and Accounts’. These are best viewed in PDF format, as you can then use the ‘find’ command to search your way around the accounts. Please note: (1) Do NOT select companies in the following industrial sectors: Banking, Financial Services, Insurance, Media, and Transport. You are required to submit the name of the company you selected and to get approval of your selection before commencing the assignment. (2) Do NOT use summary financial statements. Using the annual report of the firm you chose, along with any other relevant financial information available on the company’s website, industry statistics, financial information obtained from peer companies, and other market and company information, you are required to answer / evaluate the following: Part one 1. What are the company’s activities (e.g. history of the company, types of products/ services, business strategies, market position, etc)? 2. A brief evaluation of the company’s performance of the following areas: • Profitability • Operating efficiency • Short-term liquidity • Capital structure and solvency 2 Please note: your must evaluate the company’s performance in each of above areas by using the financial ratio(s) you choose. Financial information you need to calculate relevant ratios for both current and previous year could be available in the consolidated financial statements, and/or notes to the financial statements. You are required not only to give relevant ratios you calculated for two years, but more importantly to discuss any changes in ratios and the reason(s) behind the changes. (20 marks) Part two (a) Explain and evaluate how the company has applied key international accounting standards. Please note: these key IAS/IFRS standards may include IAS 2, IAS10, IAS 16, IAS 18, IAS 23, IAS 36, IAS 37, IAS 38/IFRS 3, etc. You must choose at least TWO standards out of the IAS/IFRS standards outlined above to explain and evaluate. More specifically, you should provide an explanation on the key accounting policies and assessments of the recognition, measurement, presentation and disclosure issues in the financial statements and in the notes to the financial statements. (50 marks) (b) Based on the key IAS/IFRS standards you choose, critically discuss the impacts of different accounting treatments on the usefulness of the financial statements. Please note: the usefulness of the financial statements is primarily related to the four qualitative characteristics of financial reporting information, namely relevance, reliability, comparability, and understandability. (30 marks) 3 Further details: 1. This is an individual assignment of between 2500 – 3000 words. 2. This assignment contributes 25% of the marks available for this module. 3. Your assignment must be completed and submitted no later than 4:30 pm 18th of December 2014. Only your assignments should be submitted. Do NOT submit the relevant annual reports. You should however provide a link to your annual reports. 4. You must use ‘Turnitin’, the academic plagiarism checker, to verify the originality of your assignment, and submit the ‘Turnitin’ report. The similarity index /score should NOT be higher than 20% (excluding quotes and bibliography). 5. When referencing to the financial reports, reference should be made to page numbers. 6. Please note that the University’s rule and penalties on cheating collusion and plagiarism apply to all assessed work.