澳洲当代会计Contemporary Accounting代写 ACFI3009 Assignment代写

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该案例研究的指定主题是财务报告中的公允价值计量。你需要阅读期刊论文《代表市场的观点:非金融资产的公允价值计量》(Barker和Schulte,2017),《会计、组织与社会》,并回答以下问题。
你的任务
1)论文中的主要当代问题是什么,为什么?
2)”作为历史的会计与…… “之间有什么区别?

Question:

Case study

The designated topic for the case study is fair value measurement in financial reporting. You are required to read the journal paper, “Representing the market perspective: fair value measurement for non-financial assets” (Barker and Schulte, 2017), Accounting, Organization and Society, and answer the following questions:

Your tasks

1) What is the main contemporary issue in the paper and why?

2) What are the differences between ‘accounting as history’ and accounting as economic’ according to the above journal article?

3) Describe the main theory employed by the authors. Why do the authors believe this theory is applicable to the issues explored in their study?

4) What are the main findings of this paper?

5) What are the implications for the accounting from this research paper?

6) In your opinion, what are the challenges in applying IFRS 13, Fair Value Measurement?

Prepare your case study in report format by using the provided structure to complete this assignment, which is shown as follows.

Discussion on each question

1) The contemporary issues

2) The differences between ‘accounting as history’ and accounting as economic

3) The main theory employed and why

4) The main findings

5) The implications

6) Your opinion on the challenges in the implementation of IFRS 13

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