risk management processes

Dear Writer,

You MUST follow all directions:

  1. You are to research approaches to risk management processes, policies, and concerns in your field, to find an example risk management plan. For context reasons, I will provide some details to you.
    1. I am an Operating Room Nurse who works as an intra-op Nurse and Scrub nurse at Saint Joseph’s Regional Hospital.
  2. You need to select a plan regarding RISK OF USING ELECTROSURGICAL DEVICES IN THE OPERATING ROOM to write the essay on, which will be 1000-1250 words, regarding the five subtopics I have assigned to you in the directions. (You will need to find a plan on mitigating the risk of electrosurgical devices such as MRI machine and create the paper from that plan).
  3. You are to use the school textbook (which I attached below), and you MUST use a minimum of 3 additional peer reviewed sources. Or else points will be deducted.
  4. This essay must be done in APA format. No abstract is required.
  5. You MUST refer to the rubric for the best possible paper, otherwise points are deducted. Please refer to 100% section on rubric.
  6. Refer to source sites I am sending to work on the following topic for Risk Management:

Managing the risks associated with electrosurgical devices

Please read this assessment brief in its entirety before starting work on the Assessment Task.

The Assessment Task

You are a financial reporting advisor and requested to generate a financial reporting compliance report for a UK listed company. You can choose ONE of the following companies: 

Anglo Americant Plc’s Annual Report-2019Bellway Plc’s Annual Report-2019Smith Nephew Group’s Annual Report-2019
(press CTR key + Click to follow the link for each company’s annual report) 

Once you have selected the company, you are required to use the financial report (available in the annual report) and write a report analysing their financial reporting according to IFRSs.  

As part of your analysis (in more detail), you are required to find out the following: 

1 – Calculate the compliance ratio of some general accounting policies according (As per section A of the content analysis in the appendix of this assignment). Discuss the compliance ratio that you found.                                                                                                                                    (20%) 

2- Calculate the compliance ratio with some statements in International Accounting Standard 16: Plant, Property, and equipment (As per section B of the content analysis in the appendix of this assignment).   Discuss the compliance ratio that you found.                                                 (30%)

3- Discuss the compliance with any (only ONE) significant Accounting policies for the company such as revenue recognition or the basis of consolidation or deferred taxes or intangible assets, etc..                                                                                                                           (30%) 

4- Discuss the role of the external (Independent) audit report of your chosen company. (20%) 

Learning Outcomes

On successful completion of this assessment, you will be able to:

  1. Demonstrate a high level of knowledge of the regulatory framework and the use and abuse of accounting information.   
  2. Critically assess key accounting policies and practices within corporate accounting.   
  3. Select and apply complex information and report in accordance with professional guidelines.   
  4. Communicate numerate and qualitative information effectively at a more advanced level to a wider audience.  

Appendix ()

Appendix (2)

ItemCompliant (1) / not compliant (0)
A- Accounting Policies (The company disclosed the following:) 
A1- The Reporting Entity: 
The reporting entity is declared and clear for the investor 
The company’s legal form (Ltd or Plc.) is clear for the investor 
A2- A statement to clarify the Compliance with IFRSs and interpretation IFRICs 
A3- Basis of Preparation (The company disclosed the following): 
The convention (measurement model) of financial statements’ preparation (historical cost or fair value) for every item 
The company’s reporting currency and the rounding level of values. 
Adopting the going concern basis according to valid reasons or considerations 
A4- Accounting Policies: 
In consolidation for groups case, the company clarified the basis of consolidation 
In consolidation for groups, the company provides the definition of a subsidiary in accordance with IFRS 10 
In the case of associates, the company clarifies the interests in associates. 
The company clarifies the revenue recognition basis 
Average             %
B- International Accounting Standards 16: Plant, Property, and Equipment 
B1- The company allocate the PPE cost according to the component approach (This item is checked under PPE related disclosure) 
B2- The company discloses the subsequent measurement model (historical cost or Fair value model) – (This item is checked under PPE related disclosure) 
B3- The company uses the measurement model for the entire class of PPE (This item is checked under PPE related disclosure) 
B4- The company has an ability to change the measurement model only in certain circumstances (This item should be checked under accounting policies) 
B5- If the company changed the measurement model, then, it deals with it in accordance with IAS 8 changes in policies. (This item should be checked under accounting policies) 
B6- Under the historical cost model, the asset is carried at its cost less accumulated depreciation less any impairment losses (This item is checked under PPE related disclosure) 
B7- the company discloses the depreciation method for each category which suits a systematic basis over its useful life to reflect the pattern of the expected economic benefits. 
B8- The depreciation method is reviewed for its suitability at least at the end of each the financial year. 
B9- Any change in the depreciation method would be accounted as a change in estimates prospectively according to IAS 8 
B10- The company does not depreciate lands (This item is checked under PPE related disclosure) 
B11- The company separates the lands and properties for the depreciation purposes (This item is checked under PPE related disclosure) 
B12- The asset would be reported under the revaluation model only in certain circumstances 
B13- Under the revaluation model, the asset is carried at its fair value at the date of revaluation less any subsequent accumulated depreciation less subsequent impairment losses (This item is checked under PPE related disclosure) 
B14- The company defines the fair value as (the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction). 
B15- The fair value is determined on market-based evidence by appraisal normally undertaken by professionally qualified valuers. 
B16- The fair value is checked on a principle that revaluations must be sufficient regularity such as the carrying amount of the asset does not materially differ from fair value. 
B17- The company discloses the useful life 
B18- The company discloses the cost for each category of PPE. 
B21- The company discloses the accumulated depreciation for each category of PPE 
B19- The company discloses the depreciation amount for the financial year for each category of PPE 
B20- The company discloses any additions or disposals for each category of PPE 
Average              %
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