| Country : | Australia |
|---|
Assignment Task :
Assessment Details
3.1 Details of Each Assessment Item
The assessments for this subject are described below. The description includes the type of assessment, its purpose, weighting, due date and submission requirements, the topic of the assessment, details of the task and detailed marking criteria, including a marking rubric for essays, reports and presentations. Supplementary assessment information and assistance can be found in Moodle.
KOI expects students to submit their own original work in both assignments and exams, or the original work of their group in the case of group assignments. Material in assignments which comes from the work of others must be appropriately acknowledged.
Assessment 1
Assessment Type:
Purpose: This assessment is designed to reinforce subject content taught during the trimester. This contributes to learning outcomes a, b, c, d.
Task Details: The mid trimester test will be 60 minutes duration, held in Lecture class in week 6. Students are expected to bring a non-programmable calculator and writing pens to the test. No other materials will be permitted.
Assessment 2
Assessment Type: Individual research assessment
Purpose: To allow students to apply the technical knowledge of relevant accounting standards to financial reporting settings. This assessment relates to learning outcomes c, d.
Task Details: Each student is required to choose an ASX listed firm and analyse its 2019 financial statements. The analysis must focus on discussing the firm’s reporting and disclosure practices on intangible assets. In the discussion, detail the accounting policy that the firm follows in reporting, measuring and disclosing its intangible assets. The discussion must be supported by the requirements prescribed by AASB 138 and relevant academic and professional discourse.
Justify why the firm adopted the policy in its 2019 financial reports rather than other policies permitted under AASB 138. To achieve this, students must present an alternative economic outcome in terms of accounting profit and net assets, if the firm chooses a policy permitted under AASB 138 but different to the one that was used in its 2019 financial reports. Students are also required to research
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