Issues in Financial Reporting Group A
1. Class Group Presentation :
Each group need to follow the presentation assessment criteria (3) & (7) and each member of the group needs to give presentation. 15 to 20 PowerPoint slides (six slides in one page) need to submit in the presentation time in class before presentation.
2. Objective
Covers a range of important theory and practice of issues in financial reporting. The main purpose of this assessment is to provide students with the opportunity to consolidate and extend their understanding in connection with the important issues in financial reporting in Australia.
3. Assessment criteria
In assessing presentation consideration will be given to overall neatness, completeness and quality of presentation, timeliness of submission and demonstrated application of appropriate issues in financial reporting. In assessing the presentation the following criteria including marking criteria (section 7) would be strictly followed.
Clarity
Presentations are expected to be made in a clear, concise and understandable manner. It is required that an outline be made at the inception of the presentation to show introduction, body and conclusion of the presentation. Presenters' ability to comply with the outline will be assessed.
Presentation Tools
It is required that Slides must be used. Non-compliance will result in a fail grade. Other visual aids are encouraged to be used (i.e. charts, graph etc).
Duration:
Students should comply with the duration requirement as per unit outline. The presentation time should not exceed 15 minutes. Presentation too long or too short will be penalised.
4. Group Presentation Topic:
At least one aspect of the recognition, measurement or disclosure criteria from the standards needs to be presented. Recent financial statements of a listed company from ASX need to be used to demonstrate the application of presented recognition, measurement or disclosure criteria. Proper referencing to the standards and financial report is needed.
Presentation topics:
(a) Accounting for intangibles
5. Referencing
Correct referencing is important for two main reasons. The first is to enable the reader to access source material you have relied upon, should they care to. The other is to ensure that you have properly recognized the contribution of the work of others to your assignment. If you do not do this properly, you are engaging in plagiarism-the theft, intentional or otherwise, of the intellectual or creative work of others.
UBBS will not tolerate plagiarism. It is therefore important that you understand how to avoid it. It is important that you adopt a consistent, and adequate, referencing system.
Reference should be used Herbert Style. Please read the referencing notes from Moodle.