E Portfolio

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Accounting Assignment Question

The below are the attached details.
 
(1) E-Portfolio Marking Criteria
(2) Week 9 – Power point Slides
(3) Attached Sample for your reference.
(4) Format should be as mentioned below. 
 
Portfolio Format:
 
Each portfolio should be comprised of the following three sections for each item:
 
1. Title– provide an informative title identifying the item;
2. Link – provide a working link that can be followed to the original source location. Do not upload files from the Internet to your portfolio;
3. Discussion – describe how the item links to the weekly topic, and how the item increases your understanding of the topic. Include the citation to your item following Harvard formatting.
4. Reflection – discuss how the item increases your understanding of the topic.
At the end of portfolio include:
5. Reference list – provide a reference list at the end of each portfolio (not at the end of each item) providing the full details of each item following the Harvard Referencing format. The reference list does not form part of the word limit.
 
Please follow the attached sample format and make it accordingly.

Accounting Assignment Solution

Topic 1: The application of the concept of the capital to integrated reporting Link http://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf Discussion There is a growing concern among companies that the traditional corporate reporting adopted by them is inadequate to meet the information requirement of its stakeholders. In order to enhance the information available to stakeholders for decision making, companies have begun to report both financial and non-financial information. The suggested solution for the company is to offer clarity in interlinking financial and non-financial information reported so that it allows for a continuous assessment of the company’s performance during the current time period and the future (Cheng et al. 2014). The base of this integrated reporting framework is the concept that companies have to incorporate all the resources they utilize as inputs to their business operations (PWC 2013). Six resources are identified for this purpose known as capitals which include financial, manufactures, intellectual, human, social and natural. This model is expected to assist companies and their investors to make a proper decision and assist them to communicate with transparency on how they generate value. The usage of capitals in integrated reporting is based on three fundamental concepts. Firstly, it suggests companies focus on their methods adopted to generate value over a period of time – short-term, medium-term and long-term. Secondly, the companies are asked to incorporate an outline of their business model reflecting the entire value chain of their operations. Thirdly, it underlines the relationship that exists between companies and their resources that lead to effective and successful operations. The major objectives for including capitals concept in integrated reporting are its role as a benchmark to ensure that the companies consider all the types of resources used by them and to ensure value generated as it depends on the increase and decline in the capital used (EY 2013). Reflection: This has offered me an in-depth understanding of the types of resources used by companies and the necessity for incorporating capitals in integrated reporting……………

 

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