ACC803 Advanced Financial Reporting Major Research Assignment Required: Conduct relevant research on any one of the accounting standards from below and critically analyze: (i) The impact of the accounting standard on company performance & relevance of information and (ii) Identify areas where the company has not complied with the requirements of the selected accounting standard and suggest any improvements to the selected accounting standard. Accounting standards either: 1. IFRS 16 Leases or 2. IFRS 15 Revenue from Contracts with Customers or 3. IFRS 13 Fair Value Measurement

ACC803 Advanced Financial Reporting

Major Research Assignment

Required: Conduct relevant research on any one of the accounting standards from below and critically analyze:

(i) The impact of the accounting standard on company performance & relevance of information and

(ii) Identify areas where the company has not complied with the requirements of the selected accounting standard and suggest any improvements to the selected accounting standard.

Accounting standards either:

1. IFRS 16 Leases or

2. IFRS 15 Revenue from Contracts with Customers or

3. IFRS 13 Fair Value Measurement

Support your research findings with any one of the listed companies in Fiji from this link https://www.spx.com.fj/Investing/Already-a-Shareholder/Listed-Entity-Financials

Note:

Assignment should be prepared in the following format

Abstract

Introduction

Literature review

Finding and analysis based on research evidence

Conclusion

References (Referencing: APA 7th referencing style)

Word Limit: 1500 words