Students are responsible to protect their work and save data by making necessary backup. Loss of data due to a computer or storage devices problems will not be considered a legitimate reason for an extension. Demonstrates the ability to understand the concept and the underlying assumptions of IFRS. Demonstrates the ability to conduct literature review; understand and synthesise complex ideas; and demonstrates the ability to apply the literature to evaluate the issues in implementing IFRS globally. Demonstrates the ability to collect data and conduct analysis. Demonstrates the ability to develop persuasive argument to draw conclusions from results analysis in the context of institutional theory. Style and presentation-The presentation of the results, which should be clear, concise and accompanied by expository text accessible to the reader. The presentation of the entire assignment, which should be written in English of an appropriate academic register and of a format and standard of presentation acceptable to business study. Appropriately cite and reference all sources using either Harvard or APA consistently.

Group formation and submission-Each group consists of no more than three members. For groups has more or less than three members, permission must be sought in writing from the Unit Coordinator. Submission of this assignment by due date is compulsory for the successful completion of the subject. The assignment must be submitted through VU Collaborate drop box. The assignment is subject to the 'Turn it in' Similarity check and similarity report should not be more 20%. In such case, you need to rewrite and resubmit. You are allowed to submit as many times as you wish. Late submission without the extension approval from the Unit Coordinator will be penalised at three marks (out of 30) per calendar day (including weekend). Completed extension application form must be submitted to your Unit Coordinator at least three days in advance of the due date.