Accounting and Society
This assignment is based mainly on Topic 6. You will also need to do some extended personal research and self-directed learning in order to complete the assignment. The length is 3,000 words.
The Minerals Resource Rent Tax (MRRT) is a tax, which will be placed on profits earned by certain mining companies. The MRRT was introduced by the current Australian Federal Government and will come into effect on 1 July 2012.
Discuss the potential effects of the introduction of the MRRT on the accounting policy choices of mining companies affected by the tax. You should discuss the potential effects on accounting policy choice decisions both prior to the introduction of the tax and post introduction of the tax.
You are required, and must, read and incorporate academic journal articles and other relevant materials to justify your viewpoint.
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