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This assignment aims at developing a clear understanding of students on different
sources of funds used/raised by companies. They will need to identify different sources
of fund used by two selected companies, discuss the evolution of the sources of fund
used by the selected companies over a period of 5 years. They will have to relate the
relative merits of different sources of funds used by the selected companies and shed
lights on why the selected companies are using different sources of fund differently.
Students will also have to summarise the key concepts under the AASB 137 ‘Provisions,
Contingent Liabilities and Contingent Assets and identify use of this standard by the
selected companies. Students will have to identify all different categories of assets
recorded by the selected companies and examine the measurement basis used by the
company for each class of assets. (ULO 1, 2, 4, 5, 6, 7).

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