Assignment Specifications Purpose: This assignment aims at developing a clear understanding of students on the different sources a company can use to raise its funds. Students will perform a...

Comparative Analysis
Comparative Analysis
Comparative Analysis
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Contents
Part A    3
Select the latest annual report of two ASX listed companies for the last three years period. Please read the balance sheet carefully and complete the following tasks:    3
(i) What items have been recorded under the owners' equity section? Clearly explain your understanding of each item recorded under the owner equity section.    3
Dexus Property Group    3
PodProperty    3
(ii)  Explain the movement in each item recorded under the owner equity section with the reason    4
Dexus Property Group    4
PodProperty    4
(iii) What items have been recorded under the liabilities section? Clearly explain your understanding of each item.    5
Dexus Property Group    5
PodProperty    5
(iv)  Explain the movement in each item recorded under liabilities section with reason.    5
Dexus Property Group    5
PodProperty    7
(v) Briefly explain the relative advantages or disadvantages of each source of the fund each of your selected companies is using.    8
Part B    9
Abstract    9
Introduction    9
Compliance and Reporting    9
Small& Large Proprietary Company    9
Reporting & Non- Reporting Entity    10
Conclusion    11
References    12
Part A
(i) What items have been recorded under owners' equity section? Clearly explain your understanding of each item recorded under the owner equity section.
Equity is recorded differently under owner's equity clause. The two industries selected for this exercise are PodProperty as well as Domain Group.
Domain Group
Items are from Domain Group; common stocks crossed/carry value; this is a stock price presented by corporate charters, whereby it is often lacking in value. The further item is retaining earnings; the business continues after paying its dividends to shareholders. Revaluation reserve; this generally indicates whether value of shares is much higher than the present value, known as surplus (Anderson, Hobson and Sommerfeldt, 2019). Appointed reservation; the amount approve by the BOD will be use for specific topics for example stock repurchases.
PodProperty
PodProperty (GG) has similar items in owner's equity division; Common Stock Par and Carry Like; Earnings earned; Revaluation reserve and other regulated reserve. However, there are further aspects for example; Adjustments of Cumulative translation / unrealistic. Exch. Benefits; they reflect these changes, the profits and losses that are usually caused by fluctuating rates of forex exchanges year after year (Adashi, Clodfelter and George, 2019). Unsolicited Profit / Loss Marketable safeties; It is the loss or profit of investment values that is calculated mainly because of the raise in the market value. (Record in other gross income accrued)
(ii)  Explain the movement in each item recorded under the owner equity section with the reason
Domain Group
Domain Group has four items in Domain Group; The value of cross / carry common stock has also been rising for previous three years. This improved from $ 5.91B billion to $ 91.36 billion, which is due to growth in stocks and development of the business. Revenues that have been retained over the previous three years have improved from $ 3.36 billion to $ 5.21 billion, which is from the profit of business, as it is maintained after paying dividends to the shareholders. Item with movement is re-evaluated; the last three years, which recorded continuous movements, have reached 45 million (Blume, 2019). This reflects that share has not beyond their value, so the valuation reserve has been on that statistic for the three years. Lastly, there are reserve projects approved by Board of Directors for a particular reason; in three years it has also increased from 7 million to 16.5 million, which show how much of the technology was approved each year for the different functions.
PodProperty
The PodProperty had further items in equity of owner that will also be discuss, while they are not different in the terms of prices and movements of every item. Common Stock Equivalent / Carry Value; this value also has been also stable at $ 9.02 billion for last three years, as value of shares has been same for the three years. On other hand, the income has grown from 332.4 million to 2.08 billion, as the firm has been excellent over the past years despite paying dividend to shareholders (Arifa, 2017). The increasing translation adjustment items has improved over the past three years from 9 to 9 million to 1 million, signifying that exchange rate change did not affect the company he worked for. Market values do not support the unrealized gains / losses marketable security; which, over the past three years, have been dependent on the negativity that represents the investment of the firm, thereby the negative.
(iii) What items have been recorded under the liabilities section? Clearly explain your understanding of each item.
Domain Group
Domain Group's Liability section contains about four items. The primary item is temporary debt as well as present portion lasting debt; Which means that existing LT loan is a lasting loan as name suggests, but the balance matures within one year of sheet, while the short-range debit on hand means the mature debt within a year. Lasting debt; these are other items and mean that they are the company's liabilities and debts that will be unpaid yearly on the balance due date (Hamilton, 2011). Postpone; these are the tax that are due for current reasons, but does not compensated yet. Another liabilities; Liabilities of a company not paid within...