Enterprise Architecture Sample ​

The Assignment Writing

Report on Enterprise Architecture Sample​

Cloud computing is a major part of lives of many people already. Services such as Google Maps, Amazon Web Services, Microsoft Hotmail and Apple iTunes are taken for granted as convenient and simple ways to use sophisticated systems of computer. Services of cloud computing can be used to deliver a wide services range to users and have been in practice for many years. This report analyzes the situation and identifies the elements of the business model that cloud computing as a new opportunity could transform, describes the concept of business that draws the vision of the strategic objectives and goals, and the principle that should direct this transformation. Further, report aims at detailing the strategy to implement the vision, and explains what is involved in business transformation model to realize an envision future by using a dynamic model of Assignment help.

1. Identification of Business

Describing government IT sector of Australia Australian Government Information Management Office (AGIMO) – AGIMO works with government to make sure position of Australia as a leader in the creative application of communication and information technologies to administration of government, its services and information. AGIMO supervises the whole-of-government policy, strategies and standards’ development in regards to the Government of Australia use of communications and information technology (ICT) (Ojala andTyrväinen, 2011). AGIMO promotes the effective and efficient use of departments and agencies of government of Australia to increase national productivity and public sector. It achieves these aims and objectives by building ICT policies of whole-of-government to meet emerging issues and technology, analyzing and offering advice on important ICT proposals of government, providing rational direction to agencies, delivering programs to build skills of ICT, and supporting governance of ICT across government (Scale, 2009).

2. Strategy to Implement the Vision

2.1 Strategic goals and objectives to be achieved to implement the vision Strategic goals and objectives can be achieved with the help of performance indicators as well as critical success factors. A key performance indicator or performance indicator is a kind of measurement of performance. A company may use KPIs to assess a particular activity’s success in which it is involved. Sometimes success is described in terms of making growth toward goals that are strategic, but often it is simply the periodic, repeated achievement of some operational goal level. Accordingly, decide on the right KPIs relies upon a good comprehending of what is significant to the company. What is significant often depends on section measuring the performance, for e.g. the KPI’s helpful to finance will be too different from that of KPIs assigned to sales. Since there is a requirement to comprehend well what is significant to a company, various methods to review the present business state, and its major activities, are concerned with the performance indicators selection (Andrew, 2012). These reviewing often leads to determination of prospective improvements, so indicators of performance are regularly associated with improvement of performance initiatives. A quite common way to select KPIs is to apply a framework of management such as the balanced scorecard. Indicators marked and identifiable as likely candidates for KPIs can be sum up into the following sub-categories (Dihal and, 2013)

Quantitative indicators , Qualitative indicators, Leading indicators, Lagging indicators, Input indicators, Process indicators, Output indicators, Practical indicators, Directional indicators, Actionable indicators, Financial indicators. A company may apply all the above indicators which are commonly used to achieve strategic goals and objectives of the business. Organizational Principles:

  • Chronological order – events, items or even ideas are positioned in the order in which they take place.

  • Spatial order – In this, items are arranged in accordance to their physical relationships and position.

  • Climactic order – In this, items are arranged to the most important from the least important.

  • Topical order – It refers to the company which appears from the topic itself.

Human Resource Principles

  • Comprehensiveness – the strategies of human resources are to be adopted with broad comprehension (Kefel, 2013).

  • Credibility – the strategies of HR should be developed with the credibility of organization in mind.

  • Communication – the HR policies should take into account the communication system of organization.

  • Cost effectiveness – the HR policies should be developed as much cost effective as possible (Chabrow, 2012).

  • Creativity – HR strategies and policies must be creative.

  • Coherence – there should be consistency in the strategies and policies adopted for HR.

  • Competence – the HR of an organization must be competent enough to develop its workforce.

  • Control – it should have appropriate control over its workforce.

  • Change – it should employ change in the organization.

  • Commitment – It should be developed with the commitment to succeed in the organization.

Process management principles (Amberg and Wiener, 2007): Business processes should be recognized and documented, Actual performance should have consent with documentation of process, Processes should support the company’s goals, Every process should have a proprietor, Effectiveness of process and value should be assessed at regular intervals, and Measure key processes.


  • Amberg, M., and Wiener, M., 2007. Critical success factors of offshore software development projects: the perspectives of german companies. Springer.

  • Andrew, M. A., 2012. Cloud computing: views on cybersyn. Kybernetes. 41(9). Pp. 1396-1399.

  • Buyya, R. Broberg, J. and Gosinski, A., 2011. Cloud Computing: Principles and Paradigms. Wiley.

  • Buyya, R., 2008. Market-Oriented Cloud Computing: Vision, Hype, and Reality for Delivering IT Services as Computing Utilities. High Performance Computing. 10(5).pp. 5-13.

In 2015, recoverable amount is higher than carrying figure so there is no journal entry has been made.

C. Explaining the reasons for impairment

In 2014, carrying amount is $200000, whereas recoverable amount implies for $110000. Hence, carrying amount is higher than recoverable cost which shows the loss of $90000. Carrying cost – recoverable amount $200000 – $110000 = $90000

D. Presenting the amount of plant and equipment in balance sheet

In balance sheet, revaluate amount of plant and equipment is recorded by business entity after doing final reversal.


Interpreting the technical requirements and importance of international accounting standards

International Accounting standards have high level of importance which ensures high level transparency and standardization in the financial statements. Hence, final accounts which are prepared according to IFRS are highly reliable in nature and thereby helps stakeholders in making decisions (Florou, Kosi and Pope, 2017). However, technical knowledge is highly required among the individuals or accounting personnel to deal with the aspects of International Accounting Standards such as IAS 12 and 26 etc. In this, accounting personnel must have ability to recognize deferred tax assets and liabilities. Moreover, assets, revenue received in advance, other liabilities, unrecognized items; consolidated financial statements are the main bases of taxation (Warren, 2016). By taking into consideration all such bases accounting personnel can assess or determine the tax liability. In addition to this, in IAS 12 contains rules regarding the measurement of deferred tax. Along with this, tax rate are also varied from one year to another. In this, accounting personnel is required to update with changing rules and policies. Through this, finance manager and accounting personnel would become able to determine suitable tax liability. In addition to this, IAS 26 serves information about retirement plans which can be distinguished into two types such as defined benefit and contribution plan. Hence, it clearly presents information about the recording, measurement and disclosure of information regarding the retirement benefit plans. Hence, for effective presentation accounting personnel must have knowledge regarding the rules and regulations which are related to it (Bond, Govendir and Wells, 2016). Thus, by considering all such aspects it can be said that technical and conceptual knowledge is highly required for dealing with the standards more effectively and efficiently. Moreover, reporting and measurement aspect of pension plan is highly differing from one standard to another (McPhail, Macdonald and Ferguson, 2016). For instance: UK GAAP has different rules in relation to treatment on pension benefits in against to IAS. Hence, conceptual understanding and knowledge is highly required for dealing with the amount of retirement benefits and deferred tax amount. There are several key issues which are associated with financial reporting enumerated below:

  • Reporting needs and requirements are mentioned in the regulations which business entity requires following for ensuring transparency in the final accounts. However, sometimes is not possible for the business organization to comply with all the rules to the large extent.
  • Further, some government authorities have framed and introduced legislation which entail that companies are not obliged to prepare financial statements according to accounting standards. Moreover, sometimes treasurer directives also enforce accounting standard which company has to follow for the preparation of financial statements.


  • Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting & Finance.
  • Florou, A., Kosi, U. and Pope, P.F., 2017. Are international accounting standards more credit relevant than domestic standards?.Accounting and Business Research.47(1). pp.1-29.
  • McPhail, K., Macdonald, K. and Ferguson, J., 2016. Should the international accounting standards board have responsibility for human rights?.Accounting, Auditing & Accountability Journal.29(4). pp.594-616.
  • Warren, C. M., 2016. The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management.34(3).