Since the adoption of International Financial Reporting Standards (IFRS) in Australia on 1 January 2005, there has been much debate over the development and nature of IASB Leases. Many drafts and revisions to the standards have occurred since 2009. You are required to read the article attached, sourced from the Sydney Morning Herald (22 April 2015 You will be assigned one of the companies, identified in the article, by your lecturer. The article identifies the issues that some Australian companies will face if the proposed accounting rules for leases are enforced. You will be required to conduct extensive and wide research on the history of leases in the Australian Accounting Standards. As part of your research, you will be required to read the Annual Financial Report for your assigned company for 2014 to identify how leases are currently recorded in the financial reports. You will be required to analyse the financial reports in relation to the impact the accounting rules for leases will have on the financial statements of the company. As a result of these changes, you will also need to discuss the non-financial outcomes that may occur as a result of the financial changes. Your essay must include: • Evidence of your understanding of lease arrangements and the impact on financial reports, including a demonstration of operating versus financial leases. • Summarise the company you have been assigned, including the value of leases as currently listed in the financial reports. • Research on the impact that the change of accounting rules for leases might have on the company you have been assigned. • A summary of the short and long term impacts of the changes to reporting for leases (e.g. financial statements and gearing ratios). • You should also be able to demonstrate your understanding of lease arrangements for the industry of your company and the lifecycle and stage of the lease. • Demonstration of the understanding of leases and how they are recorded have provided such an issue. Details and Requirements: Individual essays are to be submitted. • A critical analysis which demonstrates your understanding of the reasons behind the issue of leases and the subsequent impacts on the financial reports of a business is essential to meet the minimum pass grade for this essay. Copy and paste from any resource is not acceptable for submission. Evidence of the use of any word substitution programs may result in a fail grade. • This essay is expected to be of a Masters standard and carries a weighting of 25% as per subject outline. Please ensure that you have attached the School of Business Assignment Coversheet . • You will be required to research widely, using scholarly articles and journals to support your argument. You should be using Google Scholar to source current publications to support your arguments. Providing only basic definitions does not address the criteria of the essay. The assessment criterion (marking rubric) is available in Section 6 of subject outline. • Your essay must contain an ‘Abstract’. Whilst this is not always the case, it is a skill worth developing! There is a word limit of 1,500 words excluding abstract, appendices and reference list. • The essay should be typed and APA referencing is to be used. Your essay MUST contain both in-text citations and a detailed reference list. It is strongly advised that you seek assistance from Level 2 for APA referencing and Level 8 for proofreading and grammar checks prior to submission. • Any assignments with similarities will be immediately open to formal review. Presentation: • Arial font, font size 12, 1.5 line spacing • Header containing your student number, name, subject code.

Compétences : Réécriture d'Articles, Article Writing, Rédaction, Rédaction de Rapport, Rédaction scientifique

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