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Individual Assignment
Purpose: This assessment is designed to allow students to demonstrate a higher level of understanding of accounting standards and theoretical and philosophical approaches, as they apply to the resolution of more complex accounting problems.
Topic: Does the current accounting framework meet the needs of the users of financial reports as prescribed in the objective of the Conceptual Framework of Accounting? How the conceptual framework revision to include Prudence is likely to address the disparity in Corporate Reporting is a requirement in your analysis.
Task Details: Download the latest annual report of any two listed companies. Annual Reports are available on the company website or ASX website.
Analyse the conceptual framework with reference to the annual reports of your chosen companies in light of the reporting requirements imposed on accountants and those charged with governance of corporations. Your analysis may include the following:
Students are to critically analyse and develop supported recommendations and conclusions, in reference to the relevant accounting framework.
The analysis and supported recommendations need to be formatted into a professional report as would be expected in a modem organisation by management and clients.
Attachment:- Assignment Guide.rar
The assessment focuses need s to be on whether accounting is fulfilling its purpose as an information source for financial decision making. You might like to consider general purpose financial statements and if this is satisfying. The needs of users such as investor, shareholders etc. As this is a critical review you should consider where these needs are being met and perhaps where they are not being met – including suggestions for improvement to accounting. Focus on quality not quantity with the assignment!!!! Answer the question. Your assignment should include recent and relevant academic references (intext and other).
Students need to stay within the assigned word limits, and indicate the word count on the cover page of the assignment. Marks will be reduced for assignments shorter than or greater than the minimum word count. The report should be typed double spaced, using Times New Roman font size of either 10 point or 12 point. Every page should be clearly numbered. The assignment should include the following parts: A title / cover page, which indicates basic information such as Subject title, Subject code, Trimester number. Assignment title, group members' full names and KOI student numbers, word count and name of the tutor; Executive Summary; Table of Contents; Main contents — Introduction, analysis using suitable headings and subheadings, Conclusions and Recommendations, Appendices (if any);
Total 2000 words accounting assignment. Students need to support their analysis and recommendations with the text and minimum of 10 recent and relevant academic journal articles. Other sources may also be used but students need to be confident of the academic validity of such sources. Report — 2000 +10% word report. The word count excludes the cover sheet, contents page, references, appendices, and illustrations (e.g, diagrams, graphs and tables).
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