A. Review current AASB framework which is also known as “Framework for the Preparation and Presentation of Financial Statements” and provide a critical analysis of different measurement bases.
B. From a review of 2011 annual reports/financial statements of two Australian firms listed in ASX from different industries, identify and briefly discuss different measurement bases used by these firms and provide explanation about the implications of using these measurement bases.
C. Explore the relationship between accounting information and market reaction with reference to measurement issues by using the relevant research literature from refereed journals.
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