Hello, dear friend, you can consult us at any time if you have any questions, add WeChat: THEend8_
BUSM054 FINANCIAL REPORTING
COURSEWORK ASSIGNMENT
The conceptual framework stated that accounting information should be
understandable, verifiable, comparable, relevant and faithfully represent
companies’ financial performance and position so that the users of the
accounting information can make judgemental decisions. Further, in recent
years the IASB has increasingly favoured the use of ‘Fair Value’ in its
standards.
Required:
In the light of the previous statement:
- Write an academic report to critically discuss the use of Fair Value
Accounting ‘FVA’ for valuing assets and liabilities in financial statements.
- Collect and visualise data from companies’ financial statements to
support your arguments. You also can download the data from datasets.
- Use relevant theory (theories) to analyse the motivation of companies to
adopt (or not to adopt) FVA.
Submission
The assignment must be uploaded via QMplus, as a Word or pdf file. Please
ensure your ID number (but not your name) is clearly noted.
All assignments must be word processed and marks will be given for good
presentation. Poor presentation and poor use of the English language are not
marker-friendly and you will lose marks. The length of this piece of work should
be no more than 2,500 words (excluding the references), but it is quality and
not quantity that counts.
Submission Due date:
Week 7, by the end of November 11th at 15:00
Plagiarism
Plagiarism is “to steal from the writings or ideas of another”, it is copying or
presenting material from someone else’s work in your own written coursework
without citation or any indication that the material is a quotation (that is,
someone else’s words from books, newspapers, journals and other printed
sources).
BUSM054 2022-23 Sem A Assignment 2
You may well be using the Internet as a resource for your work, but you must
always reference the sites you use. Be very careful when you download
materials from the Internet: you must either quote material if you use it directly,
or put the substance in your own words. Copying from the work of another
student, or getting another student to write something which you hand in as
your own work, is also plagiarism and is subject to the same penalties as the
unacknowledged use of printed sources. Remember this is an individual piece
of work and plagiarism will be dealt with severely.
Please also note that the university reserves the right to put submitted work
through anti-plagiarism software (the ‘Turnitin’ programme) to assist in finding
plagiarised text therein.
BUSM054 2022-23 Sem A Assignment 3
References
This is a research-based assignment and as far as possible you should refer to
appropriate books, professional journals and academic journals. All sources of
information should be fully cited in a list of references. Some possible sources
are listed in the appendix: most have been uploaded onto QMplus. These are
suggestions only, there is no requirement to read all (or any) of these sources.
Find (and use) others instead of (or as well as) these.
Academic accounting journals that you might find useful:
• AOS - Accounting, Organizations and Society
• AAAJ - Accounting, Auditing and Accountability Journal
• Abacus
• ABR - Accounting and Business Research
• CPA – Critical Perspectives on Accounting
• EAR - European Accounting Review
• AF – Accounting Forum
Professional Journals:
• Economia
• Accounting and Business
• Financial Management
A list of all the references used should be included at the end of your work in
list in alphabetical order of author surname.
All references MUST be fully cited, even journal articles accessed online.
BUSM054 2022-23 Sem A Assignment 4
Other notes