HI6025 Accounting Theory and Current Issues

Assessment item 2 —  Group Assignment

Due date: 11.00pm Friday Week 10

Weighting: 20%

“Implications of International Accounting in Australia after IFRS Period”

Group  can  choose  a  peer-review  journal/research  paper  where  the  paper  explains  the implication  of  International  Accounting  in  Australian  context  or  you  can  download  annual report before (Prior 31st Dec, 2005) or after IFRS period (from 31st Dec, 2005) and focus major AASB changes/accounting policy, estimate changes before and after International accounting practices regime. Annual report must be selected from pre-international accounting period

2003-2005 (prior Dec 31, 2005) and post-international accounting period (from Dec 2005 to

2007). Focus on the relevant AASB (A-IFRS) covered in Hi-6025.

Example Paper:

You will read the following paper for better understanding. Though, different group will choose different paper to explain the international accounting:

Research Paper from International Accounting: The Effect of IFRS Adoption on the Financial

Reports of Local Government Entities. You can find the paper from the following link:

http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1370&context=aabfj

Instructions:

1. Students are required to form groups of 3 – 6 and inform the lecturer of their group memberships by Week 9, Friday 5:00 pm.
2. Each group will choose one journal article and inform the lecturer of their choice.
3. Two link will be created one for video link and another for document link. One member from each group will submit one link for video (you can develop video and create a YouTube link for the lecturer) and another link for document submission under group assignment folder.
4. Group will prepare a short duration slide and every member will present their part and explain their understanding (duration of the Presentation: 6-7 minutes).

Marks Allocation:

Your group will receive a composite marks based on this following criteria:

5. Video Presentation Making and articulation – 3 marks
6. Understanding, Explanation and clarity – 10 marks
7. Body Language, Eye Contact, pronunciation and smart approach – 2 marks
8. Document submission (understanding and match with the unit concept) – 5 marks

Presentation Format:

1. Introduction of your group’s presentation and the title of the journal article for your group.
2. Practical explanation of chosen topic (you do not need to explain research design or literature review,  you  will  only  explain  the  part  where  you  find  an  implication  of international accounting/ focus on the relevant AASB (A-IFRS) covered in Hi-6025/IFRS reporting/cost-benefit of international accounting)
3. Match your chosen concept with the conceptual knowledge what you will learn from

the  unit  (e.g.  how  IFRS  can  impact  on  Australian  financial  reporting  system  and economic/market benefit and relevant changes of AASB (A-IFRS) covered in Hi-6025).

4. Summary and practical contribution of your chosen topic.

Report format:

1. Executive summary of the outcome of chosen topic.
2. Focus major  implications  of  international  accounting  from  their  chosen  paper  or chosen annual report.
3. Conceptualise and focus contribution how your chosen topic align with international accounting topic from your HI6025 unit.

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