Accounting Report 代写:澳新银行财务数据分析

Themain purpose of this report is to give a general review of ANZ’s disclosure of critical judgments and material sources of estimation. ANZ is a leading banking group in Australia, better disclosure compliance would enhance its investor responsibility and improve investor’s and stakeholders’ understanding of its business. There are currently mixed disclosure of judgments and estimates. And the specific standards and other details are not showed so much in line with the accounting standards, or enough to be relevant and reliable. It is recommended that ANZ separate the displays of the judgments and the estimates and disclose details regarding current critical items, income recognition and other special items.

 

As a banking group, the data management is quiet exquisite. The key is the degree of disclosure of ANZ’s certain information considering the confidentiality and industry competition. More detailed material information, especially the assumptions, methods, factors to get to the current financial data, within the range of publicity, should be disclosed. Also disclosure is needed regarding income recognition and other special items.In addition, it is suggested that the judgement and estimates be separated and reorganized to offer a clearer distinguishing between them and facilitate readers to understand the critical reporting basis and future risk.