Conceptual Framework Format And Standards

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Table of Contents

Disseminate the Conceptual Framework Format and Standards.


Coca Cola is one of the most important companies in Asia-Pacific’s non-alcoholic ready-to-drink drinks industry.

The company has six major countries which includes Australia and New Zealand, Fiji (Papua New Guinea), Samoa, Fiji (New Zealand), Fiji (Papua New Guinea), Fiji (Papua New Guinea) and Indonesia.

This company has a huge range of products that include energy drinks, soft beverages and fruit juices.

It holds 29% in Coca Cola Amatil Company.

Coca Cola Amatil Company runs its business with the vision of making each customer happy every day.

BHP Billiton is also considered one of Australia’s largest mining companies. The company’s main operations lie in the petroleum segment as well as metal mining.

The company is the largest mining firm in the world by market value in 2015.

BHP Billiton is 4th in revenue in the Australian market.

The merger of Anglo -Dutch Billiton plc (ADHPL) and Australian Broken Hill Proprietary Company Limited, BHP (BHP), resulted in this Company being incorporated.

This merger brought the company the name BHP Biliton.

BHP Billiton Company and Broken Hill merged to form BHP Billiton in 2001. This company has now diversified its market outside of Australia and England.

BHP Billiton has its headquarters in Melbourne.

Conceptual Framework

Coca Cola Amatil Company limited has one goal: to make profits.

The Australian market has incorporated the company and ASX has listed the shares.

Coca Cola has prepared its final financial statements using the Australian Accounting Standards offered by the Australian board (i.e. Corporations Act 2001).

Coca Cola’s final financial statements comply with the IFRS.

It was issued by the International Accounting Standards Board.

The financial statements’ final figures are based on historical numbers, not specific financial assets or liabilities.

The fair value of the figures has been used to calculate their numbers.

After having reviewed the annual reports, the auditor made them available. The company’s financial statements are prepared according to AASB accounting standards.

There is no evidence in the annual reports that indicates that the company management hasn’t adhered to accounting standards.


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