Telstra Corporation Ltd
a) Company- Introduction, Business & operating activities, Finances and Financial performance
Describe the core business of the company. Provide full details of its different activities and or business segments.
Discuss the characteristics of the industry that the company operates in. For example, is it a growing or declining industry; which are the main competitors of the company and what are they doing, etc. Ensure you discuss the implications of these factors.
Describe key elements of financial performance reported by the company in the annual report.
Critically analyse the financial structure of the company. How the company is funded vis-à-vis internal or external sources?
Has the company reported any event that occurred after the reporting date? If so, describe the event.
Were there any changes in accounting policies disclosed in the company’s annual report? If yes, briefly describe those changes.
b) Assets – Property, Plant, and Equipment, and Intangible Assets
Analyse the carrying amount of each class of Property, Plant, and Equipment at reporting date of the company
Describe the accounting policies relating to Property, Plant, and Equipment adopted by the company.
Analyse the classes of Intangible Assets reported by the company. Discuss their composition and relevance to the company’s business.
Describe the accounting policies relating to Intangible Assets adopted by the company.
Are any items of Property, Plant, and Equipment, and/or Intangible Assets of the company impaired? If so, identify which assets are impaired, the amount of the impairments, (where possible), and analyse how the impairment was determined.
c) Leases
• What are the reported values of the company’s leased assets and liabilities? Describe the information disclosed in the notes to the accounts relating to leased assets and lease liabilities.
Company - Telstra Corporation Ltd
Need to analyse one company and you do not need to compare with another entity
Structure of the report
1. Executive Summary (Whats the content about) Briefly as marks are not given
2. Introduction (Just a brief one)
3. Content
a. Company- Introduction, Business & operating activities, Finances and Financial performance
b. Assets – Property, Plant, and Equipment, and Intangible Assets
c. Leases
d. Accounting for Income Tax
4. Conclusion
5. Appendix (If have any)
6. References
