[Get Answer] . Establish links between the measurement of liabilities in your selected annual report and decision useful information. Please refer to examples from your selected annual report.

The following matters should be given particular attention:
1. The word count for the essay is 1200 words, excluding bibliography.
2. Use 1.5 spacing, 12-pt Times New Roman font and 2 cm margins on all four sides of your page.
3. Your submission needs to comprehend an abstract/synopsis, introduction and essay body that clearly addresses the issues posed, a conclusion and a properly referenced bibliography
4. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately in your bibliography.
ESSAY TOPIC
“The definition of liabilities is comprehensive in its coverage: indeed, some would argue that it is too comprehensive in that it makes no attempt to distinguish between liabilities and commitments, as it includes obligations arising from firm contracts where neither the entity nor the counter party has honoured its promises.”
Australian Accounting Research Foundation (AARF), 1998, Measurement in Financial Accounting, Accounting Theory Monograph, AARF, Melbourne, p. 36.

1. Company name is “APA Group” and this is the link http://www.apa.com.au/ use this link and download the 2014 annual report. Explain the categorisation and treatment of liabilities in the annual report.

2. Establish links between the measurement of liabilities in your selected annual report and decision useful information. Please refer to examples from your selected annual report.

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