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:

1st financial statement - Choose the year immediately before IFRSs adoption and

2nd 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.