ASR 会计准则 Accounting Standards & Regulations 代写

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    •  ASR 会计准则 Accounting Standards & Regulations 代写

    Accounting Standards & Regulations – 22420 – Spring 2017
    1
    ASR Assignment 1 (20%)
    Background
    You are a recent accounting graduate and have been employed in the Financial Reporting Unit of Myer
    Holdings Ltd, an ASX listed firm.  Preparations are underway for the completion of the general purpose
    financial report for the year ended 29 July 2017 and you have been asked by the Chief Financial Officer to
    identify any major accounting issues which will need to be considered. Your attention is drawn to a media
    release by ASIC on 31 May 2017 (ASIC Media Release 17‐162) and this identifies areas of concern where
    attention will be directed in the ASIC surveillance program.  Not surprisingly given a recent academic paper 1 
    ‘impairment of assets’ receives specific mention. 
    Required

     ASR 会计准则 Accounting Standards & Regulations 代写
    You are required to prepare a report for the CFO considering whether impairment of assets is an issue
    requiring address for the firm. The report should, with reference to AASB 136:
    a) With reference to Myer outline what evidence is there that impairment testing of assets is necessary; 
    b) With reference to Myer outline the processes required to be addressed in determining any asset
    impairments that might be necessary
    c) With reference to Myer outline the information needed in determining asset impairments
    d) Evaluate the flexibility management has available in the determination of asset impairments .
    Format
    Your assignment must be set out as a report with the four sections (a) (b) (c) (d) clearly shown. You must link
    your discussion to relevant accountings standards, including references to specific paragraphs. You must carry
    out independent research to complete this assignment and you must cite relevant academic (where relevant)
    and practitioner articles that support the material and views you present. Use Harvard style referencing.
    Your report must be typed using 12 point font, 1.5 line spacing and 2.5 cm margins on all sides, with a
    maximum length of 1300 words (excluding references, executive summary and appendices). You do not need
    an introduction or conclusion. State the word count at the beginning of the assignment. Refer to the UTS
    Business School Guide to Writing Assignments (link below) on recommendations and suggestions on how to
    structure your report. All material (excluding executive summary, references and appendices) over 1300 words
    will be disregarded.
     https://www.uts.edu.au/sites/default/files/business‐writing‐guide‐2014.pdf
    A soft copy of your report is due to turnitin on Tuesday 29 August 2017 and a hard copy is to be handed in
    during your enrolled tutorial class. Assignments submitted (soft and hard copies) after the due date may
    attract a penalty of 10% per day. Save your word document using your student number as the file name (don't
    forget to include your name and student number in the header of your word document!).
    Marking Guide  
    Parts (a), (b), (c) and (d) are each worth 10 marks. In addition, presentation and communication are worth 10
    marks combined. This gives a total mark of 50 for the report, which will be converted into a mark out of 20.
    Your report should address each of the parts equally. Attached is the marking scheme that will be used in
    marking your report. This report is worth 20% of your total subject marks.
                                                               
    1  Bond, D., Govendir, B. & Wells, P. 2016, 'An evaluation of asset impairments by Australian firms and whether
    they were impacted by AASB 136', Accounting and Finance, vol. 56, no. 1, pp. 259‐288
    Accounting Standards & Regulations – 22420 – Spring 2017
    2
    Attachment: Assignment marking matrix
    The criteria and weighting of each criterion used to mark your assignment are listed below:
        
    Well below
    acceptable
    Below
    acceptable
    Acceptable
    Above
    acceptable
    Well above
    acceptable
                  
    Presentation and Communication (10 marks)          
                
      Title Page          
        Title of assignment, subject name, student number and
    name is given
            
      Body/Discussion          
        Body is organised into main sections and sub‐sections         
        Sections and sub‐sections have appropriate headings         
        Report organisation suits requirements         
        Main issues relevant to the topic are explained         
      Other            
        Report is the correct length         
        Correct formatting (i.e. font/spacing)         
        Tables/graphs are used correctly (if appropriate)         
      Writing Style          
        Information flows logically; Report is easy to follow         
         Paragraphs are well constructed         
      Grammar          
        Sentence structure is grammatically correct         
        Tenses are used correctly and spelling is correct         
      Referencing          
        Statements made in‐text are referenced         
        In‐text reference format is correct         
        End‐text references format is correct          
                  
    Content (40 marks)           
                  
      Part A (10 marks)          
        Evidence of asset impairment being necessary is
    identified and discussed.
            
                  
      Part B (10 marks)          
        Processes for determining asset impairments identified
    and discussed
            
                  
      Part C (10 marks)          
        Information needed to determine asset impairments is
    identified and discussed.
            
                  
      Part D (10 marks)          
        Flexibility management has in recognising asset
    impairments is identified and discussed.
            
     ASR 会计准则 Accounting Standards & Regulations 代写