Review the most recent financial statements of two Australian companies* from different industries. Analyse, compare and discuss both firms’ disclosure of liabilities including provisions and contingent liabilities (excluding lease liabilities) to explore both firms’ compliances with relevant Australian Financial Reporting Standard and support your findings using relevant research literature from published research.
At the end of each section, consider what improvements to firms’ disclosure may improve the decision usefulness and transparency of the accounting information you have analysed.
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