Assessment Type: Individual
Weighting: 50%
Learning Outcomes: ULO 1, 2, 3 and 4
Word Limit: 3,000 words (Written Report)
Time Limit: 10 minutes (Video Presentation)
Due Date: 24th April 2026 at 11.59 pm
All submissions must include a signed Ozford Institute of Higher Education Cover Sheet and be submitted via Moodle. Late submissions will not be accepted, and no further extensions will be granted, as this assessment is equivalent to a final exam.
This assignment has two parts: Part A – Case Study Analysis / Part B video presentation
To ensure academic rigor, please cite at least one academic journal articles and/or the textbook for each terminology, concept or finding that corresponds to your analysis. This means you must cite at least five (5) relevant references. Use Australian Harvard style of referencing for in-text citations as well as the reference list that is organised alphabetically by an author's surname. You are NOT allowed to use any Generative Artificial Intelligence like ChatGPT, Grammarly or any app/software/tool to write your report. Penalties will apply as an Academic Misconduct.
Students are expected to present their work in a professional report format, including:
The report should demonstrate clear organisation, logical flow, and academic writing standards.
This assessment requires students to undertake a comprehensive case study analysis of the financial reporting practices of Woolworths Group Ltd for 2024 and 2025 reporting period. The purpose of this assignment is to develop a deeper understanding of consolidated financial statements, compliance with IFRS/IAS standards, and the interpretation of financial performance through critical evaluation.
Students are expected to analyse the company's published annual reports and evaluate key financial reporting issues, including consolidation practices, revenue recognition, asset valuation, and disclosure quality. The assignment emphasises both technical accounting knowledge and critical thinking skills, reflecting real-world financial analysis tasks performed in corporate and advisory environments.
Case Study Company: Woolworths Group Ltd
Woolworths Group Ltd is one of Australia's largest retail companies, operating across supermarkets, liquor, and related businesses. The company prepares consolidated financial statements in accordance with Australian Accounting Standards (AASB), which are aligned with International Financial Reporting Standards (IFRS).
Students are required to use Woolworths Group Ltd's most recent two years of annual reports as the basis for analysis. These reports include the statement of profit or loss, statement of financial position, statement of cash flows, and accompanying notes.
Students must prepare a structured report addressing the following components:
a. Analysis of Consolidated Financial Statements (5 marks)
Provide a detailed analysis of the company's consolidated financial statements. This should include:
b. IFRS/IAS Compliance Evaluation (5 marks)
Critically evaluate the company's compliance with relevant accounting standards, including:
Students should assess whether the accounting treatments are appropriate and consistent with standards.
c. Financial Performance Analysis (5 marks)
Analyse the company's financial performance using appropriate ratios, including:
Interpret the results and explain the underlying drivers of performance.
d. Cash Flow Analysis (5 marks)
Evaluate the company's cash flow position by analysing operating, investing, and financing activities. Discuss the sustainability of cash flows and their alignment with reported profits.
e. Critical Discussion of Financial Reporting Issues (5 marks)
Identify and critically discuss key financial reporting issues, such as:
Provide evidence-based arguments supported by the annual report.
f. Recommendations (5 marks)
Provide practical recommendations to improve financial reporting quality and transparency. These should be realistic and aligned with best practices.
You are required to present your responses to the questions in a video using presentation slides. The presentation should take 10 minutes with a minimum of 7 slides. The video should be uploaded to Moodle together with the written report.
| Slide | Section |
|---|---|
| 1 | Title slide |
| 2 | Outline slide |
| 3 | Question a |
| 4 | Question b |
| 5 | Questions c |
| 6 | Question d |
| 7+ | Question e & Conclusion |
| Criteria | High Distinction (80–100%) | Distinction (70–79%) | Credit (60–69%) | Pass (50–59%) | Fail (0–49%) |
|---|---|---|---|---|---|
| Main Body (Question and answer) / 30 | Present an outstanding response to the practical questions. Demonstrate an outstanding understanding of all key technical issues. | Present a very good response to the practical questions. Demonstrate a very good understanding of all key technical issues. | Present a good response to the practical questions. Demonstrate a good understanding of most key technical issues. | Present a reasonable response to the practical questions. Demonstrate a reasonable understanding of most key technical issues. | Fail to provide a proper response to the practical questions and/or demonstrate a proper understanding of most technical issues. |
| Report/presentation structure / 10 | Report structure and visual aids summarise key points well. Always simple, consistent and uncluttered. Clearly readable font style and size. No error in formatting or proofreading. | Report structure and visual aids summarise key points. Mostly simple, consistent and uncluttered. Clearly readable font style and size. Few errors in formatting and/or proofreading. | Report structure and visual aids summarise some key points. Usually simple, consistent and uncluttered. Mostly readable font style and size. Some errors in formatting and/or proofreading. | Report structure and visual aids do not summarise all key points. Complex, inconsistent and cluttered. Not always clearly readable font style and size. Many errors in formatting and/or proofreading. | Visual aids do not summarise most key points. Complicated or lacking basic content, inconsistent and/or cluttered. Many errors in formatting, proofreading. |
| Presentation Delivery / 10 | Excellent delivery showed extensive practice and development. All speakers engaged with audience. Displayed clear pronunciation, measured pace, varied intonation and appropriate use of pausing. Audio synched perfectly with visuals. Presentation enhanced by use of body language, including eye contact, gestures, movement and emphasis. No reading of notes. The speaker demonstrated confidence in the material being presented. Signposting directed the presentation. Clear signaling, seamless transitions and timing within guidelines. | Very good delivery showed practice and development. Most speakers demonstrated clear pronunciation, measured pace, varied intonation or appropriate use of pausing. Audio mostly synched with visuals. Effectiveness mostly enhanced by body language, including lack of eye contact, gestures, movement and emphasis. The speaker demonstrated confidence in the material being presented. Very good signposting and transitions between speakers. Timing within guidelines. | Good delivery showed practice and development. Most speakers demonstrated clear pronunciation, measured pace, varied intonation or appropriate use of pausing. Audio mostly synched with visuals. Effectiveness mostly enhanced by body language, including lack of eye contact, gestures, movement and emphasis. The speaker demonstrated confidence in the material being presented. Good signposting and transitions between speakers. Timing within guidelines. | Reasonable delivery showed some practice and development. Some speakers demonstrated clear pronunciation, measured pace, varied intonation or appropriate use of pausing. Audio sometimes synched with visuals. Effectiveness sometimes reduced by distracting body language, including lack of eye contact, gestures, movement and emphasis. The speaker demonstrated lack of confidence in the material being presented. Reasonable signposting, transitions between speakers. Timing slightly outside guidelines. | Poor delivery showed little practice and development. Most speakers did not demonstrate clear pronunciation, measured pace, varied intonation or appropriate use of pausing. Audio did not synch with visuals. Effectiveness often reduced by distracting body language, including lack of eye contact, gestures, movement and emphasis. The speaker demonstrated lack of confidence in the material being presented. |
| Total | 50 |
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