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ACC 696 Presentation Rubric In a professional career, one may be called upon to conduct research and deliver findings in professional settings. As discussed in the text, the SEC is considering moving from GAAP to international accounting standards. Prepare a 10–12-slide PowerPoint presentation as if it will be presented to an audience of your peers. It should be a complete, polished artifact containing all of the main elements in the rubric below. If needed, refer to the Module Six resources for tips on designing an effective PowerPoint.

 Contrast rules-based versus principles-based accounting,

 Provide detailed scenarios (these can be case studies, articles, or any published accounting scenario within the last 5 years) in which GAAP and IFRS would handle the situation differently.

 Explain the challenges inherent with global corporate governance.

 State whether you are for or against this proposed change from GAAP to IFRS, defending your position with at least three points. Guidelines for Submission: Your presentation should consist of 10–12 slides and include detailed speaker’s notes explaining each slide. The speaker’s notes illustrate the verbal portion of the presentation and are what you would say as you give the presentation to the audience.

Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value

Content: Rules-Based Versus

Principles-Based Accounting

Meets “Proficient” criteria and provides in-depth analysis contrasting rules-based versus principles-based accounting based on peer-reviewed sources

Delivers concise summary of rules-based versus principles- based accounting highlighting the differences between the two

Summary is incomplete or fails to effectively contrast the two types of accounting

No summary or contrast of rules-based versus principles- based accounting

10

Content: GAAP and IFRS

Scenario

Meets “Proficient” criteria and scenarios are from a peer- reviewed source

Provides at least two scenarios published within the last 5 years and a concise, detailed summary of how each of the situations would have been handled under the GAAP principles and how the same scenario would have been handled under the IFRS principles

Summary is lacking focus and/or a summary of how details of situation would be handled. Scenarios are more than 5 years old

Fewer than 2 scenarios; no attempt made at summarizing the differences in handling chosen scenario

10

Content: Global Corporate

Governance

Meets “Proficient” criteria and provides peer-reviewed sources to support explanation

Presents a logical, concise explanation of the difficulty in maintaining global corporate governance

Explanation is lacking focus and/or details of potential difficulties in global corporate governance

No explanation provided; explanation does not relate to the difficulties of global corporate governance

10

Content: GAAP or IFRS

Personal Conclusion

Meets “Proficient” criteria and provides peer-reviewed sources to support stance

Position clearly stated and supported by at least 3 concise points for or against the change from GAAP to IFRS

Position on switching from GAAP to IFRS is ambiguous and unsupported or under- supported

No position stated; position not supported by any points

10

Organization

Slides are organized in a logical way that complements the central theme; transitions are well-paced to create a natural and engaging flow

Slides are organized in a logical way, and transitions are paced so that the material is easily accessible

Slides are organized mostly in a logical way, and transitions are paced so that the material can be understood with focus and effort

Slides are organized in a way that is illogical OR transitions are paced so that the material cannot be understood

20

Visual Appeal

There is a consistent visual theme that helps enhance understanding of the ideas; includes multiple types of media

Original images are created using proper size and resolution that enhance the content; includes more than one type of media

Visually depicts topic and assists audience; images are of proper size and resolution

Graphics are unrelated to content and cross over each other; distracting, busy, and detract from presentation

25

Narration (Research/Speaker

Notes)

Mechanics and style ensure clarity; incorporates multiple properly cited scholarly resources

Mechanics and style promote clarity; incorporates some properly cited scholarly resources

Mechanics and style make narration intelligible; incorporates very few properly cited scholarly resources

Several mechanical errors OR does not incorporate scholarly resources

15

Earned Total 100%