Framework for the Preparation and Presentation of Financial Statements custom essay

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BAO3309 ADVANCED FINANCIAL ACCOUNTING
Semester 1, 2012

INDIVIDUAL ASSIGNMENT – 20% (Due date week 9, 02 May 2012)

Research Assignment:

A. Review current AASB framework which is also known as “Framework for the Preparation and Presentation of Financial Statements” and provide a critical analysis of different measurement bases.

B. From a review of 2011 annual reports/financial statements of two Australian firms listed in ASX from different industries, identify and briefly discuss different measurement bases used by these firms and provide explanation about the implications of using these measurement bases.

C. Explore the relationship between accounting information and market reaction with reference to measurement issues by using the relevant research literature from refereed journals.

The following matters should be given particular attention:

Assignment is due in the lecture week beginning (Wk. 9).

1. Evidence of extensive research beyond the prescribed texts is required. Ensure these are referenced appropriately in your references using Harvard referencing.

2. Students should use research databases available through the university’s library

3. Assignment must be typed and properly documented.
Students must submit both printed and electronic copy of assignment through Web-CT turnitin. Assignment should be no greater than 2000 words double-spaced with a 3cm left margin. A word count must be displayed on the title page of assignment. (Note: Word count does not include abstract, graphs, tables, and references).

Warning: Failure to submit both printed and electronic copies of assignment through Web-CT Turnitin will result in a fail grade. Where student’s printed copy of submitted assignment is different from Turnitin electronic copy of the assignment then only Turnitin assignment will be marked. Therefore, student must submit a complete assignment including synopsis/abstract and references when using Turnitin for electronic submission.

4. NO extensions will be granted unless supported by appropriate documentation prior to the due date. An application for an extension must use an application for extension of assessment form, submit an application on or before a due date to unit coordinator, be accompanied by a medical certificate or similar evidence, be accompanied by any work completed to date.

Note: Poor organisation and work commitments are not grounds for an extension. Students’ are responsible to protect their work and save data by making necessary backup. Therefore, loss of data due to computer or storage devices problems will not be considered a valid reason for an extension.

5. This assignment must be handed in for successful completion of the subject before the due. It will count 20% towards the final mark.

6. Recommendation: Students can submit their completed assignment or partially completed assignment through Turnitin at least five days before the due date to get a similarity report. This report will provide guidance and opportunity to students to withdraw their assignment before the due date and resubmit it before the due date after removing similarities and avoiding plagiarism. Remember you cannot withdraw an assignment after the due date.

7. Any assignments handed in late without prior permission of the lecturer/tutor will be penalised 2 (out of 20) marks per day. Do not submit any assessable task by slipping it under the door of your lecturer’s or tutor’s office.

8. Please hand your assignment in at the conclusion of the lecture you normally attend. Students can also submit assignments through assignment drop box located in front of School of Accounting office G3.02 on or before the due date.

9. If you cannot submit your assignment through turnitin due to a technical problem then contact unit coordinator immediately.

Should students need assistance in writing research essay, please seek help from Student Learning Unit.


MARKING SCHEME RESEARCH ESSAY
Semester 1, 2012
Student Name
Student Number
Tutorial group
Mark out of 100
Assessment Structure Excellent Very Good Good Average Marginal Poor Very Poor
1. Synopsis/abstract (10)
2. Part A (25)
3. Part B (25)
4. Part C (30)
5. Referencing and citations (5)
6. English expression, coherence, grammar and spelling (5)


Assessment criteria to be applied on Assessments 1 to 6

Excellent: Work fulfilling the above criteria to an outstanding degree, in particular demonstrating excellence in sustained argument, critical thought and synthesis of material from diverse sources.

Very Good: Work demonstrating extensive knowledge and understanding of major content areas and issues; the ability to appropriately synthesise material from a range of sources; a well developed capacity for critical analysis of key issues and concepts; the ability to present a defensible personal perspective on issues; evidence of wide reading in relevant areas of the discipline; high quality presentation.

Good: Above average work demonstrating good knowledge and understanding of major content areas and issues; demonstration of some capacity for critical analysis; the ability to present a perspective on issues; evidence of reading in relevant areas of the discipline; high quality presentation.

Average: Work of ‘average’ standard which demonstrates a average comprehension both of basic concepts and some issues, based on class work and some further reading in the area; some ability to compare key concepts and theoretical perspectives; average presentation, particularly in regard to structure, expression and referencing.

Marginal: Work which shows a basic understanding of key elements of the subject matter at a descriptive level, based mainly on attendance at lectures; satisfactory presentation with some deficiencies in structure, expression and referencing.

Poor: Work which shows little evidence of knowledge or understanding of the subject matter and is unsatisfactorily presented, particularly in regard to structure, expression and referencing.

Very poor: Work which shows no evidence of knowledge or understanding of the subject matter.

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