As from the course instructions : Detail and discuss three reporting issues (this includes the material found in the annual report including financial reporting) that you consider are important/significant. For each of these you should describe the issue, say with justification why you believe it is important/significant and offer a solution. Possible sources of information are Davey, H (Ed.) Critical issues in accounting. Cengage Learning. Referencing should be academic references but professsional and business articles can be included.