ACCT5531 Financial Accounting Theory 财务会计理论 代写
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ACCT5531 Financial Accounting Theory 财务会计理论 代写
ACCT5531 Financial Accounting Theory and Practice
Semester 1, 2017
Due: Monday 1 May 2017 at 12pm (noon) via LMS
Individual Research Assignment on Intangible Assets (20% of final mark)
Part 1 - Written report (15% of final mark)
This is a research assignment which is based on the recognition, measurement and disclosure of
intangible assets which explores the current IASB reporting requirements and related issues for
effective communication of financial information provided in financial reports.
Required
1. You are a recent graduate working for a Big 4 accounting firm and your manager has asked
you to prepare a report on intangible assets to update your colleagues on the issues in
relation to accounting for intangible assets. The report should:
a. Outline the current reporting requirements for intangible assets.
b. Critically review the arguments for and against the current reporting requirements
for the recognition and measurement of intangible assets.
c. Provide advice to your manager and colleagues as to your view on the current
accounting treatment of intangible assets including an assessment as to whether
the current accounting standards provide information that is useful for decision
making purposes.
You should use appropriate headings to organise your material, provide references to
accounting standards (including specific paragraphs) and cite relevant academic and
practitioner articles.
2. You have a friend who has asked you to explain what internally generated intangible assets
are and why they are not recognised in financial statements. Your friend is a computer
science graduate with no accounting knowledge. Your written email response can be much
less formal and should be in a style and format that is easily understood by a non-
accountant.
ACCT5531 Financial Accounting Theory 财务会计理论 代写
Your assignment must be typed using 12 font, 1.5 line spacing and 2.5 cm margins on all sides,
with a maximum length of 3,000 words for both parts (1) and (2), (excluding in-text references and
bibliography). State the word count at the beginning of the assignment. All material over 3,000
words will be disregarded. Reference all material taken from other sources using Harvard Style
referencing. The weblink for the UWA Library guide for Harvard referencing is provided below.
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http://guides.library.uwa.edu.au/friendly.php?s=harvard&hs=a
Objectives of the Assignment:
The objectives of this assignment are to assist you to develop effective written communication
skills which are crucial to gaining employment and ongoing career success.
In the 2014 Graduate Outlook report employers were surveyed about the most important selection
criteria when recruiting graduates. It is evident in the table below that employers rate
communication skills as their number one priority when recruiting graduates.
Graduate Careers Australia, 2014, Graduate Outlook 2014, Melbourne.
Since 2012, the Australian Parliament legislated that all higher education providers are required to
provide evidence that their graduates achieve a common national set of learning outcomes by the
time they graduate. Minimum or threshold learning outcomes (TLOs) for accounting graduates
were developed collaboratively across Australia in 2010 with input from the professional
accounting bodies, various business practitioners and accounting academics. Five TLOs were
developed for the accounting discipline of which the communication standard is relevant for this
assignment.
Master graduates will be able to “Justify and communicate accounting advice and ideas in complex
collaborative contexts involving both accountants and non-accountants
Please keep this TLO in mind when preparing your assignment as this is the basic benchmark
against which your assignment submission will be assessed. The main objective of this
assignment, therefore, is to assist you to develop and practice a level of written communications
that meets this TLO.
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Submission of assignments and due date
This written assignment will be submitted through LMS and you are required to submit by noon
(12pm) on Monday 1 May. Prior to submission make sure you use tools like spelling and grammar
checkers in WORD before submitting your assignment. Assignments with spelling mistakes
will be returned without comments. You may also want to make use of online tools (eg. the
Writer’s Diet http://writersdiet.com/WT.php?home to improve the quality of your written work.
In the header of your assignment include the following information: Student Name, Student
Number. Your assignment must be saved using your student number and name as the file name.
As per the UWA Assessment Policy late assignments receive a penalty of 5% of potential mark per
day or part thereof for the first seven days after which the assignment is not accepted. Each 24-
hour block is recorded from the time the assignment is due.
Marking criteria and weighting
Your assignment will be worth up to 15% of your mark for the unit. The mark allocation for your
assignment is as follows:
i. Question 1 Part a. (15%);
ii. Question 1 Part b. (20%);
iii. Question 1 Part c. (20%);
iv. Question 2 (20%); and
v. The quality of written communication (25%).
Quality of written communication will be assessed using the following criteria:
i. Report presentation including format and referencing;
ii. Effective use of communication to Accountants and Non-accountants;
iii. Quality of formal and informal written communication; and
iv. Use of suitable market or business based research references and academic
references the different types of written communication.
ACCT5531 Financial Accounting Theory 财务会计理论 代写
