Answered Essay: What determines the way in which you present data? Discuss in 30 to 50 words.(Please answer in Australian Accounting Environment && please type up your answer)

What determines the way in which you present data? Discuss in 30 to 50 words.(Please answer in Australian Accounting Environment && please type up your answer)

Expert Answer


Hi ,

Data presentation concerns with the many factors like “users” of that data, confidentiality and transparency requirements as per good governnance criteria, and of course the prevailing accounting standards, among others.

There are annual reports which are meant for all stakeholders. Then management reports for data supervision and monitoring variances. Data presentation varies as per the use and data that they hold.

The coverage of data and depth of data presented is different as per need of micro/ macro analysis need.

It has to present a fair and faithful transaction in compliance with the standards. Where such complianec is not possible, the reasons shoudl be mentioned for such deviation and the reasons behind the deviation.

The data presentation AASB – 101 mentions the following reports :

1. Statement of financial position at the end of the period.

2. Statement of Profit & Loss and other comprehensive income for the period.

3. Statement of changes in equity for the period

4. Statement of cash flows for the period

5. Notes for accounting policies and other explanatory information

6. comparative information wrt the preceding period for comparative analysis

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