The accounting assessment should involve an analysis of both the general IFRS framework (fair presentation) and the techniques of accounting and financial engineering which have proved most frequent and pernicious. If detected the use of flexibility within accounting to manage the measurement and presentation of the accounts so that they serve the interests of preparers should be reported.
The report should not exceed the 2000 words and should be done in a professional way taking into consideration the time constraints of investors and/or regulators.
The assessment will be based upon the following marking scheme:
Quality of assumptions 20%
Techniques examined 20%
Overall presentation 10%
This assignment must be submitted online as well as a paper version in class.