HA3011 Advanced Financial Accounting Assignment T2 2019 Weighting: 20% Number of Words 2500 Due on Friday of Week 10 Assignments’ Instructions and Requirements From the top two hundred companies listed on the Australian Securities Exchange (ASX) download the 2017-2018 annual report and perform the followings: Required: 1- From the annual report of your selected company and in addition, to providing examples identify and describe the accounting concepts used. 2- What changes have been incorporated in the new accounting standard for lease AASB 16? Using your selected company and discuss the issue with examples. 3- Summarise the key disclosures the company has made on its accounting for leases including on the transitional provision and effect of the transition to AASB 16 from AASB 117. Provide examples for your selected company. For additional guidance for marks allocations refer to the below marking rubric / guide. Students need to make sure that performing the assignment using the same company is not permitted. You need to discuss the selection of your company with your lecturer before start working on your assignment. (Financial institutions such as Banks are not permitted to be selected for the assignment as they fall under other reporting and compliance framework requirements) Other Instructions & Information • A title page with the name/s and student ID/s • References to be provided in the text and a reference list included at the end. • Identifying, analysing and arguing the core issues. Discuss relevant aspects and use of suitable examples in support of your arguments. • Answering the assignments questions. Be precise and answer to the point. Show evidence of good critical thinking and research beyond the prescribed text. • Logical arguments to establish your views. • Conclusion. A closing statement. What you have learnt from this assignment. • After writing your first draft, you will need to revisit your writing several times, refining your ideas and editing your work as you go. The final proofreading of your assignment will ensure that you don’t submit any careless errors that could have been easily avoided. • Marks have been allocated to each section of your assignment the Assignment is to be uploaded to Blackboard via the provided link Assessment Criteria: Assessment of the case study will be based on the criteria listed below and your submission should include the following: This assignment is to be your own work. You will find information regarding plagiarism and academic misconduct in Blackboard. It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students can submit all assignments for plagiarism checking (self-check) on Blackboard before final submission in the unit. For further details, please refer to the Unit Outline and Student Handbook. It is essential that students use a standard referencing style in their assignments – Holmes Institute uses the Harvard Referencing style. Students Please Note: Any material transcribed directly or paraphrased/sourced from the set textbook, other texts, journals, online material or a colleague’s assignment, and not properly referenced, will incur a penalty. Material in the assignment that bears a strong resemblance to another source and not correctly referenced will also be penalised. MARKING RUBRIC Assignment Structure (3000 words limit) Does Not Meet Assignment’s Requirements Meets The assignment’s Requirements Exceeds assignment’s Requirements Mark Structure The assignment is poorly structured The assignment is well structured The assignment is properly and professionally structured /1 Introduction Unorganised introduction Good introduction Well-statured and professionally presented introduction /2 Descriptions of Accounting Concepts Does not develop description coherently, overall unclear and improper structure and origination. Develops structured and coherent description of the concepts with overall good and proper structure, presentation and organisation. Description of the concepts are excellent, with consistent and clear presentation, in addition effective summary statements are developed in a professional manner. /3 Why changes have been incorporated in the new accounting standard for lease AASB 16? Does not debate and discuss issue and the idea clearly and logically, overall unclear and improper structure and origination Develops a structure and coherent debate and discussion with good and appropriate structure and organisations of paragraphs. Overall good, complete and relevant discussions. Develops an excellent debate and relevant discussions with consistent and clear presentation. In addition, effective summary statements are developed in a professional manner. /5 Summarise the key disclosure the company has made on its accounting for leases including on the transitional provision and effect of the transition to AASB 16 from AASB 117 Does not mention and analysis concepts and fundamental ideas clearly and logically, overall unclear and improper structure and origination An overall analysis and discussion are consistent and coherent with good and appropriate structure and organisation of paragraphs. Overall good, complete and relevant discussions Discussion and Analysis are excellent, with consistent and clear presentation, in addition in a professional manner. /5 Conclusion Does not state an adequate concluding point, reflection on the main concepts as well as it does not state an overall summary of the topic. State and provide an adequate concluding point, reflection on the main concepts as well as it does state an overall summary of the topic. Provides an excellent and relevant discussion of the concluding points, reflections value added remarks. /2 Language Uses words term and terminology that are irrelevant, poorly written sentences and paragraphs with major errors. Words, term and terminology are accurate, good sentences and paragraphs structure. minor errors exist with no major confusion. Uses appropriate and relevant words, terms and terminologies with excellent English standard. Sentences shows no error. /1 References used Irrelevant, Insufficient and inappropriate appropriate Relevant, Appropriate and valid /1 Mark out of 20 20/ ~~~For this or similar assignment papers~~~
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