accounting 2500 words 代写案例
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.
(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:
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:
Capital structure and solvency
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.
(a) Explain and evaluate how the company has applied key international
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.
(b) Based on the key IAS/IFRS standards you choose, critically discuss the
impacts of different accounting treatments on the usefulness of the
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.
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
5. When referencing to the financial reports, reference should be made to page
6. Please note that the University’s rule and penalties on cheating collusion and
plagiarism apply to all assessed work.