Assignment:

Prepare a report discussing the non-current assets of a FTSE100 non-financial company which:

•  discusses how the company has applied the requirements of International Financial Reporting Standards when accounting for its non-current assets, with reference to both the requirements of the accounting standards and the accounting policies adopted by the company, and
• analyses the non-current assets of the business, including a discussion of the changes to non-current assets when compared to the prior year results.
  

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Notes on the task:

•  The use of generative Al within this assignment is not permitted. Please refer to page 3 for further details.
• You will find the company Annual Report on the investor relations section of the company website or by searching the company register on the Companies House website which can be found at this link. To find your company on the Companies House website, please enter your company name in the search box and select the ‘Filing History’ tab to view and download the Annual Report.
•  Your report should only discuss the non-current assets and accounting standards covered within this module (i.e., [AS 16 Property Plant and Equipment, IAS 40 Investment Properties, [AS 38 Intangible Assets, IAS 23 Borrowing Costs, and IAS 36 Impairment). Please ignore any other non-current assets held by a company that havenot been covered on this module.
• You should use data from all relevant areas of the Annual Report, which may include the accounting policies, statement of profit or loss, statement of financial position, statement of cash flows and the notes to the financial statements.