Collect a Published Annual Report (up to year-end 31 December 2018) for Two Australian Parent Companies: Financial Accounting Assignment, SU, Australia

University Sydney University
Subject Financial Accounting


Collect a published annual report (up to year-end 31 December 2018) for two Australian parent companies listed in the Australian Stock Exchange (ASX). The company web-sites can be obtained from the website of the ASE at or any other online resources. Identify their ‘consolidated financial statements’ reported in the annual reports.

Briefly summarise on goodwill method followed, revaluation of assets, impairment of goodwill, non-controlling interests (NCI), and their sharing of any goodwill if applicable.

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Critically evaluate the financial reporting and disclosure followed by each parent company whether consistent with the requirements of the AASB3 and AASB10 for the users of general purpose financial reports.

In your essay, identify the strengths and weaknesses of their reporting and disclosure as well as major differences along with your recommendations on how to minimise reporting and disclosure gaps between them. Attach a scanned copy of the ‘consolidated financial statements’ (i.e. consolidated statement of comprehensive income and consolidated statement of financial position) only

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