ACC6019 UK and Global Accounting Issues – Assignment Solutions by Accounting Assignment Experts
Words – 1500
Assessment for this module:
Assessment 1 – Summative Assessment
An individual assignment with a 50% weighting is the first assessment on the module. This assignment will focus upon summarising and critiquing a range of current issues in company reporting and aims to develop research and analysis skills.
The remaining 50% of the assessment will be the production of a poster exploring international differences in company reporting by comparing two countries of your choice.
The individual assignment (1500 words)
Select a topic from one of the four areas below:
Non-financial reporting
With the growth in non-financial reporting over recent years it could be argued that stakeholders now have more information that at any other time. However there have also been criticism of in relation to the regulation and practice of non-financial reporting.
You are required to critically evaluate some of the main problems within non-financial reporting.
Corporate Social Responsibility Reporting (CSR)
CSR reporting shows how companies act in relation to various stakeholders and is a means of communicating companies CSR activities. There have been many discussions about the usefulness and problems of CSR reporting. In addition, the growing climate change agenda means that there is also a need for CSR reporting to support this agenda.
You are required to critically evaluate some of the problems within CSR reporting generally or within a specific area of CSR reporting.
The objective of financial statements is to provide information that is useful to users in making decisions relating to the entity. There has been much debate about the extent to which current financial reporting practice gives useful information.
You are required to critically evaluate the extent to which current corporate reporting regulation and practice meets the needs of financial statement users.
There have been various changes to audit regulation and practice over recent year with the aim of improving the quality of the audit report.
You are required to critically evaluate the effectiveness of recent changes in audit regulation or practice. You can either evaluate the effectiveness of a single change or you can select a number of changes to evaluate their combined effectiveness.
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Assessment 2 – The Poster (2 sides of A1)
Select two countries and:
- compare and contrast the cultural, institutional, legal and economic factors within your chosen countries that impact on financial reporting, showing the interrelationships between these factors; and
- using examples, compare and contrast the financial reporting practices within your chosen countries showing how these have been influenced by cultural and other factors such as institutional, legal and economic.
Both assessments are individual pieces of work
Assessment criteria – the individual assignment
| Introduction | Evaluation | Structure, clarity and use of language | |
| 0 – 39% | A limited introduction and rationale with limited/no appropriate sources | Little or no review of literature and little evidence of research. | Extremely poor
structure and academic writing style. No referencing. |
| 40 – 49% | A fair introduction which may have a limited rationale with limited/no appropriate sources | A fair overview of the literature with limited critical evaluation and limited use of sources. | Poor structure, academic writing style. Some attempt at referencing but it is limited and contains
errors. |
| 50 – 59% | A reasonable introduction and rationale backed up by citations from some appropriate sources | A reasonable overview of the literature with limited critical review backed up by some appropriate sources. | Reasonable structure and academic writing style. Reasonable attempt at referencing
but there are errors or omissions. |
| 60 – 69% | A good introduction and rationale backed up by citations from appropriate sources. | A good overview of existing literature with some critical review backed up by appropriate citations from a variety of appropriate sources. | Good structure and academic writing style. Referencing is good but may not be complete or may contain some errors. |
| 70 – 79% | A very good introduction and well- argued rationale backed up by citations from a variety of relevant and
appropriate sources. |
A very good critical overview of existing literature backed up by citations from a variety of appropriate sources. | Very good structure, and academic writing style. Referencing may contain some minor errors or omissions. |
| 80 – 100% | An excellent introduction and excellent rationale backed up by a variety
of relevant and appropriate sources. |
An excellent critical overview backed by citations from a variety of appropriate sources. | Excellent structure and academic writing style. Referencing is fully complete and accurate. |
Assessment criteria – the poster
| Comparison | Structure and presentation of the poster | |
| 0 – 39% | The review contains little or no reference to similarities and differences between the two reporting practices with little or no use of example reporting practices. Poor or no links between cultural, institutional, legal and economic
factors. |
Poor presentation which may not be concise or understandable. Limited use of presentation techniques. No referencing. |
| 40 – 49% | The review contains some similarities and differences between the two reporting practices with some use of example reporting practices. Limited links between cultural, institutional, legal and
economic factors. |
A reasonable poster which may not use clear and concise language throughout. Limited use of presentation techniques. Some attempt at referencing but it is limited and contains errors. |
| 50 – 59% | A reasonable review of the similarities and differences between the two reporting practices with some use of example reporting practices. Some links between cultural, institutional, legal and
economic factors. |
A reasonable poster which is largely understandable and uses concise language in places. Use of a different of presentation techniques. Reasonable attempt at referencing but there are errors or omissions. |
| 60 – 69% | A good review of the similarities and differences between the two reporting practices and good use of example reporting practices. Good links well between cultural, institutional, legal and economic factors. | Good poster which is easily understandable, generally making use of concise language and a good variety of presentation techniques. Referencing is good but may not be complete or may contain some errors. |
| 70 – 79% | A very good review of the similarities and differences between the two reporting practices with very good use of example reporting practices. Very good links to between cultural,
institutional, legal and economic factors. |
Very good poster which is easily understandable, making use of concise language and a good variety of presentation techniques. Referencing may contain some minor errors or omissions. |
| 80 – 100% | An excellent review of the similarities and differences between the two reporting practices making excellent use of example reporting practices. Excellent links between legal, economic cultural factors. | The poster is presented professionally and easily understandable, making use of concise language and a wide variety of presentation techniques.
Referencing is fully complete and accurate. |
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