莫纳什代写 ACC/ACF3100 Advanced Financial Accounting

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  • 莫纳什代写 ACC/ACF3100 Advanced Financial Accounting


    ACC/ACF3100 Advanced Financial Accounting: Semester 2 2016
    IndividualAssignment Assessment Requirements
     
    Weighting:         10% (marked out of 75)
    Due Date:           2.00 pm Wednesday 17August 2016 (Week 4)
    Word Limit:                The essay should be a maximum of 600 words (excluding references).
     
    Learning objectives assessed:
     
    This assessment task is designed to test your achievement of learning objectives 1, 2, and 4.
    This is an individual assessment task not a group project.
    It is designed to assist you in demonstrating your knowledge of, and ability to critically assess influences on a contemporary issue in financial reporting and disclosure. It also provides you with an opportunity to further enhance your research, judgement and written communication skills.
    Issue to be investigated:  Accounting standards
    There is growing debate regarding the use of principles-based accounting standards as opposed to rules-based accounting standards. Some commentators have argued that the principles-based International Financial Reporting Standards (IFRS) approach is better in terms of ensuring that financial information provided reflects the qualitative characteristics while others argue that the rules-based United States (US) Generally Acceptance Accounting Principles (GAAP) is better for comparability and consistency of financial information.
    A recently released KMPG (2015)report*provides an overview of IFRS and US GAAP and has revealed that there are significant differences between IFRS and US GAAP.
    *KPMG. (2015). IFRS compared to US GAAP: An overview. Retrieved from https://home.kpmg.com/content/dam/kpmg/pdf/2015/12/US-GAAP-comparison-2015-overview.pdf
     
    Specific requirements and guidelines:
    You are to research the issue of principles-based and rules-based accounting standards, and write an essay to critically evaluate which type of standards is better with reference to the Conceptual Framework for Financial Reporting. Support your position and discussion with reference to academic journal articles.            
     
    ·         Word limit is 600 words (excluding references).
     
    ·         Use a minimum of threeacademic journal articles. The following is an example of journal article which provides some background information to assist you when completing this assignment:
     
    Bradbury, M.E. & Schroder, L.B. (2012). The content of accounting standards: Principles versus rules. The British Accounting Review,44(1), 1-10.
     
    莫纳什代写 ACC/ACF3100 Advanced Financial Accounting

    General guidelines:
     
    ·         A signed cover sheet must accompany your assignment.
     
    ·         A marking rubric outlining the assessment criteria and how your work will be assessed against these criteria is attached to this document.
     
    ·         A word count must be included. Students exceeding the word limit by more than 10% will incur a one-mark penalty.
     
    ·         You are expected to comply with the guidelines of the Q Manual in the structure, presentation and referencing of this assignment. Copies of this manual can be purchased at the bookshop or accessed online at the following site:
     
    http://www.buseco.monash.edu.au/qmanual/qmanual.pdf
     
    ·         Students must submit a properly referenced assignment. Students who submit an assignment without in-text referencing and reference list will have their assignment returned to them and receive zero marks. These students may choose to re-submit their assignment with appropriate referencing, however students will only be eligible to receive half of the total available marks (i.e. a maximum of 5 out of a total possible 10 marks).
     
    ·         You must keep a copy of your submission until your marked assignment is returned.
     
    ·         Submission details: Your essay should be submitted via Moodle and a hard copy must be submitted in the assignment box on Level 3, Building H for Caulfield students, on Level 10, Menzies Building for Clayton students,and TBA by your lecturer for Malaysia campus students, by 2.00 pm Wednesday 17 August 2016. A penalty of 10% of the total mark allocated to this assessment task will be deducted for each day, or part thereof, if it is late.
     

    ACC/ACF3100 Semester 2, 2016 Marking Rubric for Individual Assignment
    MARKING CRITERIA N P C D HD
    Task Fulfilment (15%) 0 – 7 7.5-8.5 9-10 10.5-11.5 12-15
    Awareness of purpose
     and concise discussion of the issue in the introduction
    Length 600 words (excluding references)
     
    Little or no evidence of awareness of purpose.  Poor discussion of the issue.
    The assignment may be significantly under or over length.
    Awareness of purpose is discernible, but limited. Limited discussion of issues.
    Within word limit.
    Awareness of purpose is generally clear and appropriate. Discussion of the issue is mostly adequate. Within word limit. Addresses most elements of the task appropriately. Awareness of purpose and discussion of issue isclear and appropriate. Within word limit. All aspects of the task are addressed including an effective discussion. There is room for development. A sophisticated awareness of purpose. Concise discussion of the issue and all aspects of the task are comprehensively addressed. Within word limit.
    Judgement & Argument (25%) 0-12 12.5-14.5 15-17 17.5-19.5 20-25
    Position and logical progression
    Critical evaluation principles-based and rules-based standards (at least two advantages and two disadvantages for each)
    Reference to the Conceptual Framework
    Degree of support
     
    Position may be unclear. May lack logical progression and/or accurate interpretation. Poor evaluation of the issues leading to inadequate argument and conclusion. A position is discernible. Evidence of logical progression. Limited evaluation of the issues. There is some attempt at argument and conclusion, but support is limited. A position is presented, developed and supported. Evaluation of the issues is mostly adequate. Argument and conclusion are developed with some support but there may be inconsistencies. Logical progression from a clear position to a critical stance in the evaluation of the issues drawing upon relevant support. Argument and conclusions are persuasive and engaging. A clear, well-integrated position is evidentthroughout. There is thorough critical evaluation of the issues leading to logical, well-supported and convincing argument and conclusions.
    Research & Evidence (20%) 0 – 9.5 10-11.5 12-13.5 14-15.5 16-20
    Selection of relevant academic texts (minimum 3 academic journal articles)
    Integration of sources
    Citing and referencing
     
    Little or no evidence of relevant research and/or poor use and acknowledgement of sources. Texts selected may be inappropriate and/or poorly integrated, and cited. Referencing may be uniformly poor. Evidence of basic research, but some sources may be inappropriate or irrelevant. Use of readings to support position may be variable. Citing and referencing is attempted, but may be faulty. Academic sources are used appropriately to support position but they may be limited in scope and quality. Some errors in citing and referencing may persist.
     
    Well selected texts and evidence of wide reading. Clear engagement with academic sources which are well-utilised to support position. Citing and referencing is generally appropriate and accurate. Clear evidence of a wide variety of quality academic reading. Skilful engagement and deployment of sources to enrich discussion and evaluation. Accurate citing and referencing.
    Clarity & Structure of Communication (15%) 0 – 7 7.5-8.5 9-10 10.5-11.5 12-15
    Balance and cohesion
    Written expression
     
     
    Essay structure is poor. Paragraphs are poorly organised and linked. There are numerous errors and inaccuracies in written expression. Essay contains essential elements; however organisation and linking may be weak. Written expression may be inconsistent and inaccurate in parts. Essay contains essential elements; paragraphs are fairly organised and linked. Written expression is generally adequate and appropriate. Essay contains essential elements; paragraphs are well-linked and balanced. Written expression is well-controlled for accuracy and concision with only occasional error. Essay contains essential elements; each paragraph is very well-linked and balanced. Idea is clearly organised and expressed in concise, accurate and engaging language.


    莫纳什代写 ACC/ACF3100 Advanced Financial Accounting