2. Choose a publicly listed company from your chosen country above that you can access their annual report, including financial statements and notes to the accounts. (e.g. Choose a company that is listed in the Australian Securities Exchange (ASX) if you chose Australia; or Hong Kong Exchange if you chose Hong Kong etc.). Find and download the financial statements for two (2) years as follows: 1 st financial statement Choose the year immediately before IFRSs adoption and 2 nd financial statement Choose either 2019 or 2018 only. Compare the two (2) years financial statements and accompanying notes to the accounts selected above, and discuss the following: I. Identify and discuss any remarkable changes to the disclosures relating to any two of the following financial aspects: Non-Current Assets Intangible Assets Leases Employee Benefits II. Express your opinion about the usefulness of the new format of disclosures compared to the disclosures at the pre-adoption of IFRSs. Include examples to support your opinion.