BAO3309 Advanced Financial Accounting: Research Assignment

Research topic: Convergence of international financial reporting standards

1. Your essay needs to address the following questions:

1. Critically review literature on argumentsforandagainstglobal convergenceof international financial reporting standards (IFRS)

1. Identify two listed companies: one from Australian Securities Exchange (ASX) and the other from New York Stock Exchange (NYSE); and analyze the accounting policy statement in their annual reports for the reporting year 2012

1. Discuss if your findings of Question 2 support (or reject) the convergence of IFRS.

1. Submission requirement

1. In-text references and a reference list are required to evidence your review of literature (see Appendix 1 for a list of academic journals)

1. Style: Use the following reference style (adapted from The Journal of International Accounting’s Author’s Information) for your assignment

1. References list: references should be arranged first alphabetically and then further sorted chronologically if necessary. More than one reference from the same author(s) in the same year must be identified by the letters 'a', 'b', 'c', etc., placed after the year of publication.

1. Reference to a journal publication

Van der Geer, J., Hanraads, J. A. J., & Lupton, R. A. (2010). The art of writing a scientific article. Journal of Scientific Communications, 163, 51–59.

1. Reference to a book

Strunk, W., Jr., & White, E. B. (2000). The elements of style. (4th ed.). New York: Longman, (Chapter 4).

1. Reference to a chapter in an edited book

Mettam, G. R., & Adams, L. B. (2009). How to prepare an electronic version of your article. In B. S. Jones, & R. Z. Smith (Eds.), Introduction to the electronic age (pp. 281–304). New York: E-Publishing Inc

Source:http://www.elsevier.com, accessed 6 March 2013

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1. Presentation

1. Assignment must be typed, justified, single space, and with a 3cm margin on all sides

1. Word limit: No more than 2500 words (Note: references are excluded from word count)

1. Both printed and electronic copy of your assignment need to be submitted.

1. The printed copy with signed Assignment Coversheet (see Appendix 2) is submitted to your lecturer and/or tutors on 18 September during lecture or tutorial times on the day.

1. The electronic copy of your assignment is submitted through Turnitin of the subject’s Webct site. The Turinitin Similarity Report should be no more than 25%.

1. Submission without Turnitin will be returned unmarked. If you cannot submit your assignment through Turnitin due to a technical problem then notify your local lecturer immediately and email your local lecturer an electronic copy of your assignment

1. Assignment extension application

1. Extension application can ONLY be granted when a student submits your local lecturer a completed and signed application form (see appendix 3), with supporting documents (e.g. a medical certificate or documents requested by your local lecturer).

1. Poor organisation and work commitments are not grounds for an extension.

Students’ are responsible to protect their work and save data by making necessary backup. Therefore, loss of data due to a computer or storage devices problems will not be considered a valid reason for an extension.

1. Late submission

1. Late submission without prior approval of the lecturer will be penalised 2 (out of 20) marks per day

1. Academic integrity and avoiding plagiarism

1. What is plagiarism?

The University and the College of Business view plagiarism as a serious breach of academic discipline. All students of the University should familiarize themselves with the content of this document.

Academic Honesty and Preventing Plagiarism Policy states plagiarism as

“The practice that involves use of another person’s intellectual output and presenting it (without appropriate acknowledgement) as one’s own”

These are examples of Plagiarism:

o   Word-for-word copying of sentences/paragraphs in an assignment without acknowledgement or with insufficient or improper acknowledgement;

o   Downloading essays or assignments from the web and presenting these for assessment;

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