Accounting

IFRS WRITING PROJECT
PLEASE COMPLETE THE BELOW PROFESSIONAL RESERACH CASES FOUND IN THE IFRS SECTION OF CHAPTERS 4 & 5.   SUBMIT THIS ASSIGNMENT BY THE FINAL EXAM DATE.
YOUR RESPONSE SHOULD BE 2-3 PAGES COMPRISING BOTH RESEARCH CASES.
Professional Research   [Chap 04]Your client took accounting a number of years ago and was unaware of comprehensive income reporting. He is not convinced that any accounting standards exist for comprehensive income.InstructionsAccess the IFRS authoritative literature at the IASB website ( http://www.iasb.org/  ). (Click on the IFRS tab and then register for free eIFRS access if necessary.) When you have accessed the documents, you can use the search tool in your Internet browser to respond to the following questions. (Provide paragraph citations.)(a)  What IFRS addresses reporting in the statement of comprehensive income? When was it issued?(b)  Provide the definition of total comprehensive income.(c)  Explain the rationale for presenting additional line items, headings, and subtotals in the statement of comprehensive income.(d)  What items of income or expense may be presented either in the statement of comprehensive income or in the notes?

Professional Research  [Chap 05]
In light of the full disclosure principle, investors and creditors need to know the balances for assets, liabilities, and equity, as well as the accounting policies adopted by management to measure the items reported in the statement of financial position.InstructionsAccess the IFRS authoritative literature at the IASB website ( http://eIFRS.iasb.org/). (If necessary, click on the IFRS tab and then register for eIFRS free access.) When you have accessed the documents, you can use the search tool in your Internet browser to respond to the following questions. (Provide paragraph citations.)(a)  Identify the literature that addresses the disclosure of accounting policies.(b)  How are accounting policies defined in the literature?(c)  What are the guidelines concerning consistency in applying accounting policies?(d)  What are some examples of common disclosures that are required under this statement?

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