Topic:
1. Accounting for asset impairment • When writing your essay you may consider discussing: • What is asset impairment • The implications of asset impairment • The challenges surrounding accounting for asset impairment • The requirements of standards on how to account for asset impairment • The shortcomings of accounting standards (i.e. criticisms of standards) • Potential ways to address these shortcomings
2. Accounting for intangible assets • When writing your essay you may consider discussing: • What are intangible assets • The significance of intangible assets • The challenges surrounding accounting for intangible assets • The requirements of standards on how to account for intangible assets • The shortcomings of accounting standards (i.e. criticisms of standards) • Potential ways to address these shortcomings
Required: Select one topic from the list above and write an essay. Guidance: • Mark allocation: o 85 marks will be allocated for the quality of the content including: ▪ critical analysis of the issues related to the topic selected ▪ critical analysis of published academic accounting research o 15 marks will be allocated for the quality of the writing: ▪ quality of writing including the use of academic language and correct grammar, structure and format; and ▪ correct referencing • Readings and references: o You are encouraged to read broadly and reference material from web sources, journal articles, reports, web documents but excluding laws & standards. o You are encouraged to cite at academic accounting journal articles. These articles should be recently published (i.e. within the last 10 years) in journals listed on the ABDC List (available on Blackboard). o You can find journal articles by using Google Scholar. o You are required to use the APA 7th referencing style both for in-text citation and the end-of-text reference list. • Format & word count: o Type the assessment using a word processing software and use a professional style of presentation. o The word limit is 3,000 +/- 10% o The reference list is not included within the word count.
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BBUS – ACCT605 Accounting Legal and Regulatory Framework
o You should clearly state your word count on the document. o The essay should have a title, headings and subheadings. A clear reference list should be provided at the end of the essay. • Penalties: o Explain in your own words as much as possible to avoid ‘cut and paste’ in your writing. Assessments which show high similarity (i.e. over 20% similarity match) with external content carry a minimum penalty of -10 marks. o The penalty for late submission will be a reduction by 5% or one grade (e.g. B+ to B) per day up to a maximum of five days. An assessment item will not be marked if it is more than five days late. If you are unable to submit on time due to illness you must provide a doctor/medical letter. o Work that falls short of or exceeds the word count will carry a minimum penalty of -10 marks.
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