Choose a publicly listed company from your chosen country above that you can access their annual report,

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Question:

Choose a publicly listed company from your chosen country above that you can access their annual report, including financial statements and notes to the accounts. (e.g. Choose a company that is listed in the Australian Securities Exchange (ASX) if you chose Australia; or Hong Kong Exchange if you chose Hong Kong etc.). Find and download the financial statements for two (2) years as follows:

• 1st financial statement – Choose the year immediately before IFRSs adoption and

• 2 nd financial statement – Choose either 2019 or 2018 only. Compare the two (2) years’ financial statements and accompanying notes to the accounts selected above, and discuss the following: I. Identify and discuss any remarkable changes to the disclosures relating to any two of the following financial aspects:

• Non-Current Assets • Intangible Assets • Leases

• Employee Benefits II. Express your opinion about the usefulness of the new format of disclosures compared to the disclosures at the pre-adoption of IFRSs. Include examples to support your opinion.