Reference no: EM131342054 , Length: word count:5000
The following matters should be given particular attention:
1. Writing assignments must not exceed the word counts indicated. Double space your pages, use a 12-pt Times New Roman font, use2 cm margins on all four sides of your page.
2. Your essay must include an abstract/synopsis, introduction, essay body that clearly addresses the problem areas, a conclusion and a properly referenced bibliography. (refer to the research essay marking rubric for further guidance)
3. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately in your bibliography. Refer to the statement regarding plagiarism.
4. NO extensions will be granted unless supported by appropriate documentation prior to the due date.
5. This assignment must be handed in for successful completion of the course and will count 20marks towards the final mark.
6. The word count for the research essay is 3000 words. Please refer to the Research Essay Marking Rubric for the specific allocation of word count for each specific section of your research essay (refer point 2 above).
7. Points (fractional marks) have also been allocated to each specific section of your research essay.
8. The research essay is to be conducted in groups of two. Students do not have the option to extend or reduce the size of the group.If the class has an odd number of students then one student must undertake the assignment on their own.
9. Groups must select a company from the Australian Securities Exchange (ASX) website and download the 2016 annual report. Groups are not allowed to do the same company as other groups and preferably from different ASXsectors and should discuss their selection prior to commencing their research essay. No banks allowed.
RESEARCH ESSAY TOPIC
" ... in accounting what is represented as the monetary equivalent of certain kinds of assets at the time of their purchase is quite commonly taken as the monetary equivalent for some years later. The only monetary magnitudes which are significant for action at any time are the contemporary monetary equivalents of assets ..."
Chambers, R. J., 1969, Accounting Finance and Management, Arthur Anderson & Co, Sydney, p. 466.
1. With reference to the above statement describe what you understand by the term asset and how they are measured. Use your selected company annual report to provide examples
2. Discuss assets and the problem of additivity in the context of the present IASB framework. Refer to specific IASB accounting standards that require different approaches to measurement.
3. Evaluate the categorisation and treatment of assets in your selected annual report.
4. Comment on the relationship between asset measurementand decision useful information with examples from your selected annual report.
ENGAGEMENT
1. Week 4 - Tutor to advise students just before the test that the research essay is available and over the coming week they should think about forming groups of 2.
2. Week 5-EMPHASISE TO STUDENTS TO BEGIN THE WORK EARLY. All students to form groups of two and advise tutor. A discussion of the ASX sectors to take place. Students should discuss the selection of a sector and company that interests them. Tutor to record the groups. No groups are to have the same company. Banks are not allowed as they have particular problems. Over the week groups should select a company.
3. Week 6 - Groups are to advise the tutor of the company selected. Tutor to record the company selected by each group ensuring no group has the same company.
4. Week 7- Tutor should stress the importance to groups of beginning the work early and following the marking rubric.
5. Tutor to discuss problems arising and the differences between sectors and companies.
Auditing - 2000 words
Financial accounting - 3000 words
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