Regulatory Environment and Financial Reporting – Australian Securities Exchange – Financial Assessment Answer

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Regulatory Environment and Financial Reporting Assessment Answer
Assignment Task:
Question 1
The regulatory environment and financial reporting 
You are employed in a large accounting firm which specializes in preparing general purpose financial reports for large companies that are listed on the Australian Securities Exchange (ASX). As the training manager, one of your key tasks is to prepare a regular newsletter for staff involved in the preparation of the above financial reports. The purpose of the newsletter is to keep staff updated on the latest financial reporting news, alerting staff of changes and developments that may impact their work, and provide enough information to staff to satisfy the following:

For staff to understand the nature of the news /change/development and its potential impact (so staff can decide whether they need to investigate further given the nature of their own work);

Provide directions to the staff of where they can access further information on the news /change/development if they wish to (including website links where appropriate).

Question 2
Financial statement presentation
You are the senior financial accountant at Whirl Ltd.  One of the new trainee accountants has prepared the following statement of profit or loss and other comprehensive income, statement financial position and statement of changes in equity from the trial balance, after its first year of operations:
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