参考号：EM131040277，长度：字数：1500
We need to select a report off the ASX website of a company and its can't be a bank. Please use AGL Energy
In virtually all commercial settings we might expect that the notice of liability carries the connotation only of an amount legally owing. But in conventional accounting it is not the case. As with the notion of asset there are items appearing in the financials as left-overs from the processing of the transactions data - in a sense capitalised liabilities, and there are the injection of pure fictions such as deferred tax liabilities (the counterparts of the ‘deferred tax asset'), and the imputation of ‘provisions' for obligations that might accrue. The first arises by virtue of the accrual system being based upon revenues being allocated on the basis of time rather than receipt, the second by virtue of the tax effect system of accounting, and the third from bringing to account expected obligations before they arise (Clarke and Dean, 2007, p 79).
Clark，F。和Dean，G。（2007）。不雅披露：镀金公司百合。
指示：
Download a 2015 annual report for a listed company from the Australian Securities Exchange (ASX) website. Groups are not allowed to do the same company and should discuss their selection with their tutor prior to commencing their research assignment (Banks are not
允许他们有特定的报告要求）。
有关其他信息和要求，请参阅标记指南（附件）。
必需的：
1. With reference to the above statement describe what you understand by the accounting concepts mentioned and provide examples from your selected annual report.
2.在当前的AASB / IASB标准和使用您选定的年度报告提供示例的概念框架的背景下，在上述声明中讨论了税收效应会计问题。
3. Comment on the issues of tax effect accounting in the above statement as they relate to the provision of decision useful information. Use your selected annual report to provide examples.
The following matters should be given particular attention:
1.您的任务必须不迟于星期五结束第10周10。在未经事先批准/安排的情况下提交的评估任务将以每天可用标记的10％处罚。必须与有关讲师有关，并根据特殊考虑指南提出时间。
2. In your assignment use a 12-pt Times New Roman font, use 2 cm margins on all four sides of your page.
3.需要超出规定文本的广泛研究的证据。确保适当地引用这些。请参阅有关窃的声明。
4. This assignment must be handed in for successful completion of the course and will count 25 marks towards the final mark.
5. Marks have been allocated to each specific section of your assignment.
6. The assignment is to be conducted in groups of two. Students do not have the option to extend or reduce the size of the group.
7.所有作业均应上传到Moodle。如果您需要帮助，请通过Moodle中的下拉菜单使用可用的资源和支持，或与您的讲师/导师交谈。