Identify valuation model/s
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Identify valuation model/s
From the Australian Security Exchange (ASX) website, select two
companies’ 2015 annual reports. Identify valuation model/s
adopted by these companies
in measuring their non
-current assets
(note: please focus on tangible non
-c urrent assets rather than
inta
ngible
s or financial assets)
and comment on whether the
adopted valuation model/s enhances the information usefulness
for the various users of the annual reports
, by referring to the
qualitative characteristics of financial information defined by the
AASB Framework
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