1. Peruse the 2015 annual report of the company, and:
a. Identify and briefly describe the regulatory environment/s in which the company operates.
b. Is the regulatory environment/s determined by the industry in which your company operates? Explain.
c. Identify two accounting line-items where accounting policy choice or judgement has been implemented and briefly describe the choice and an alternative. With reference to the annual report, discuss possible motivations for these choices and possible consequences for external report users.
2. Examine the corporate governance report of the company and verify that the report meets the requirements of ASX Listing Rule 4.10.3.
a. Will disclosure of corporate governance policy and practice prevent corporate scandals? Explain your response.
b. Is it possible for external users to adequately judge the standard of corporate governance based on the information provided in the corporate governance report? Explain.
3. Does the annual report of the company best serve the interests of users or preparers? Explain with reasons, and assess the decision usefulness of the report in relation to the Conceptual Framework.
4. In your view, does the annual report of the company satisfy the various stakeholder groups affected by the actions of the company in its operating environment? Justify your response.
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