Identify valuation model/s

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



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