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Unit 2    [AC300: Intermediate Accounting I] 

 

Assignment Rubric

Assignment grading rubric = 50 points (Total for Parts 1 and 2)

Part 1 (CA1.7 on page 26)

Assignment Requirements

Points Possible

Points Earned by Student

1. Adequately addresses the effectiveness or ineffectiveness of allowing each company to set their own accounting standards, policies, and practices with supporting information/citations from the text and/or additional resources.

0–7

2. Discusses the potential risks of voluntary disclosure and allowing companies to provide information as they see fit.

0–7

3. Addresses the potential cost benefits and risks to the individual companies if they were allowed to set their own accounting standards, policies, and practices.

0–6

4. Writing is clear, easy to read, and successfully communicates the effectiveness/ineffectiveness and benefits/risks associated with allowing companies to set up their own accounting practices, polices, and standards.

0–5

Part 2 (IFRS1.5 on page 39)

This Assignment assesses course outcome AC300-1: Understand competiveness and collaboration in a global economy.

Points Possible

Points Earned by Student

1. Describes what the International Accounting Standards Board is and how it promotes competitiveness and collaboration in a global environment. Provides supporting information from the text and/or alternate resources.

0–7

2. Identifies the stakeholders that may benefit from the use of International Accounting Standards providing examples that support increased competition and

0–7

Unit 2    [AC300: Intermediate Accounting I] 

 

collaboration globally.

3. Shares potential obstacles of international standards that impact global competition and collaboration. Provides supporting resources and information from the text and/or alternate sources.

0–6

4. Writing is clear, easy to read, and successfully communicates information to describe the IASB, benefits of IAS, and obstacles to convergence.

0–5

Total (Sum of all points)

0–50

Points deducted for spelling, grammar, and/or APA errors. Plagiarism is unacceptable.

Adjusted total points