accounting theory, accounting homework help

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convergence of accounting standards is a major priority of both the
International Accounting Standards Board (IASB) and the Australian Accounting
Standards Board (AASB). The IASB is nearing completion of a lengthy project to
converge its major standards with those of the US Financial Accounting Standards
Board (FASB) while the AASB has recently completed Phase 1 of a project to
align Australian accounting standards with those of New Zealand

Accountants, 2016)

of these issues include:


value measurement

statement presentation






employment benefits


Contemporary Issues of Accounting Theory Essay (1000 Words, 20 Marks,)

are required to pick 4 issues from the above and provide the following:

of the current discussion

for current discussion – why is the project being undertaken (500 words, 5
marks per issue)

Task 2 Case Study (1,500 Words, 15 Marks)

authors suggest: “IFRS will not require accounting for stewardship of public
funds entrusted, or for the supply of services, both of which are core to the
management of local authorities. And we know that a failure to measure almost
always means a failure to deliver in management terms. This means we have a
potential disaster on our hands.” (Murphy, 2010)

a.  Do you agree with
this view? Why, or why not? Justify your answer with suitable explanations. (500
words, 5 marks)

authors claims that the IASB does not act in the public interest. They are a
private cartel

and promoted for the benefit of their biggest sponsors –the Big 4 firms of accountants.

a.  Critically examine
the validity of the above statement. What are the implications for

in different countries if the above allegation is true?  (500 words , 5 marks)

Do you think IFRSs should be adopted by Australian local authorities? Why, or
why not?

words , 5 marks)

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