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 January, 2016. Your article could come from one of the professional journals such as ‘Charter’, from ICAANZ, CPA Australia or 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.
In your own words, write an essay on the article that you have found. 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.
Academic writing and appropriate referencing are important componets of this assignment. Please follow the link for resources to improve your writing skills, if you wish to do so.
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;
• 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 critically evaluate selected current financial reporting and management accounting issues.
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