Application of accounting theories


Assignment:

Task

Find a professional journal article or web page report of an item of accounting news. The report/article must refer to a current event, consideration, comment or decision that has been published on or after 1st April, 2015. Your article could probably come from one of the professional journals such as ‘Charter' or from ICAANZ, CPA Australia and ICAEW UK or from other professional bodies. The article should not come from an academic journal. Academic journals generally publish 2 or 4 times a year, thus you may not be able to find the latest accounting news. If you are having a problem ensuring that your article is from an appropriate source, contact your Subject Coordinator for advice.

Write an analytical report on the article that you have found in your own words. Relate the concepts ideas and facts to one or more theories or topics you have studied in this session. For example, the selected article may link to topics such as measurement in accounting, normative accounting theory (Conceptual framework) or Accounting regulations and politics.

Provide a copy of the article with details of the source, date and page numbers with your report.

Please follow the link for resources to improve your writing skills, if you wish to do so.

-https://bit.ly/FoBAcademic-Writing-Skills- bit.ly - FoB Academic-Writing-Skills

Content assessed: Various accounting theories, measurement issues under IFRS and Conceptual Framework.

Key generic skills: Research, critical thinking and analytical writing

Subject learning outcome for Assignment -1: Be able to apply theoretical knowledge to analysis and synthesis complex issues in the accounting practice.

Word count- 1500

Introduction - 100

Article - 100

Conceptual framework - 400 (normative theory)

Measurement - 400

Regulation politics - 400

Conclusion - 100

Definition

Rationale

This assignment is designed to assist you in:

• Gathering and synthesising knowledge in order for you to analyse and comment critically on the application of accounting theories;

• Critically appraising the objectives of accounting and relate them to the various concepts of accounting;

• Analysing the possible usefulness of alternative measurement systems to historical cost;

And

• Developing your learning through the application of the concepts covered in topics 1 to 3

Content assessed: Various accounting theories, measurement issues under IFRS and Conceptual Framework.

Key generic skills: Research, critical thinking and analytical writing

Subject learning outcome for Assignment -1: Be able to apply theoretical knowledge to analysis and synthesis complex issues in the accounting practice.

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Accounting Basics: Application of accounting theories
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