Scribd
Upload
92 views

C39CI2 Contemporary Issues in Financial Reporting: Written Review (15%) : Group Work (3 To 5) Submission

This document provides instructions for a group written review assignment on contemporary issues in financial reporting. Students must select one of three topics to research: 1) the impact of IFRS 8 on reporting practices, 2) the value relevance of foreign translation adjustments, or 3) the importance of narrative reporting in financial reports of listed companies. For their selected topic, students must analyze at least 3 but no more than 6 additional documents along with the associated reading provided. At least one additional document must be an academic journal article. The review should outline the issues involved in the debate and analyze the contributions of the selected documents. It must be 1500-2000 words excluding references and be submitted by the deadline. The document also provides guidelines on referencing and

Uploaded by

Farheen Khan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
92 views

C39CI2 Contemporary Issues in Financial Reporting: Written Review (15%) : Group Work (3 To 5) Submission

This document provides instructions for a group written review assignment on contemporary issues in financial reporting. Students must select one of three topics to research: 1) the impact of IFRS 8 on reporting practices, 2) the value relevance of foreign translation adjustments, or 3) the importance of narrative reporting in financial reports of listed companies. For their selected topic, students must analyze at least 3 but no more than 6 additional documents along with the associated reading provided. At least one additional document must be an academic journal article. The review should outline the issues involved in the debate and analyze the contributions of the selected documents. It must be 1500-2000 words excluding references and be submitted by the deadline. The document also provides guidelines on referencing and

Uploaded by

Farheen Khan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
You are on page 1/ 4

C39CI2 Contemporary Issues in Financial Reporting

Written Review (15%): Group work ( 3 to 5) Submission


Select one of the following topics to research:
1. Discuss the impact of IFRS 8 on reporting practices: Associated Journal Paper: Nichols, N., Street, D., Cereola, S. (2012). An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. Journal of International Accounting, Auditing and Taxation , Volume 21, Issue 2, pp. 79105. 2.Discuss the value relevance of the foreign translation adjustment: Associated reading: Louis, H. (2003).The value relevance of the foreign translation adjustment: The Accounting Review, Volume 78 Issue 4, pp. 1027-1047 3..Discuss the importance of narrative reporting in financial reports of listed companies. Associated reading: Linsley, P.M., and Shrives, P.J., 2006. Risk Reporting: A study of risk disclosures in the annual reports of UK companies. British Accounting Review, Volume 38, Issue 4, pp. 387-404 Identify at least 3 but not more than 6 documents to analyse in addition to the associated reading provided above. A document includes book chapters (but not a textbook), documents produced by accounting regulators and/or government departments, articles in the professional press e.g. Accountancy magazine and academic journal articles and articles on the web. At least one document chosen should be an academic journal article from peer reviewed journals such as European Accounting Review, Accounting and Business Research etc. They may all be academic journal articles if you prefer. The Association of Business Schools (ABS) web site provides lists of journal rankings to enable you to select suitable journals. Outline the issues involved in the debate and analyse the contribution to the debate provided by the selected documents. In your introduction you should state clearly the title and authors of the documents you have chosen to analyse. Clear referencing should be provided throughout the essay using Harvard style (for an example of a format for referencing see British Accounting Review or European Accounting Review). Do not cut and paste large chunks of text from the Internet without attribution and without explaining how they contribute to the argument and discussion you are putting forward. You may quote from your sources but you must put the quotes in quotation marks, provide references and explain in the surrounding text why the material is included in your essay. If you rewrite material in your own words you should still provide a reference to the source material even though you may have changed words, shortened or summarised the original text. The list of references should include all the selected documents plus any other authors/documents that the students have quoted. Use the Harvard referencing system. See below for further information on Referencing and Scholarship. Word limit: 1500-2000 words excluding references, tables and appendices if any. Submission date: Week 11 Thursday by 3pm in the coursework office.

Late Submission: The school policy is that that there is an automatic penalty of 30% of the mark deducted when coursework is submitted late. The penalty remains in place unless and until it is lifted by the Progression Board after any extenuating circumstances have been reviewed by the mitigating circumstances committee and a recommendation for removal of the penalty has been made. If there is an extenuating circumstance please contact the school office directly to inform them about this. Assessment criteria: the assignment feedback form on VISION will be used in determining your mark Milind Vinod

School of Management & Languages

Referencing and Scholarship Scholarship It is important as a student at university to read as widely as possible around your subject. Your reading might include media and news but should, in particular, be informed by robust academic work. There are a number of primary objectives for academic reading: To understand a theoretical concept To develop broader understanding of a subject To expand applied or practical knowledge of a subject To understand alternative viewpoints so it is possible to compare and contrast ideas. Textbooks are acceptable reading for introductory courses and early years of study. In later years you will find that textbooks can provide the basis for understanding of an area of study. However, you are also expected to refer to current research published in academic journals. Do not confuse scholarly electronic sources with other kinds of information available on the web. Many web-based sources are useful, for example, the internet has excellent data about organisations (often written by the firms themselves). There is lots of valuable secondary data, such as economic/market/ population/etc. statistics from official and policy bodies. However, there are many dangers with relying on the internet for data. You must therefore use with caution. Examples of poor information on the web are: open-source information, such as Wikipedia these have no quality control measures, so you cannot know if the source is accurate or robust. You should therefore avoid open-source sites in assessed work. newspaper and other media articles can be very informative but they usually comprise opinion or a political or social slant so be aware of this when you use them Referencing In all academic writing Referencing is essential. Citing sources is the key mechanism used to demonstrate the quality of arguments and evidence. It also allows you to demonstrate that you are not stealing other people's work. Taking other peoples work and implying it is yours by not citing it correctly is plagiarism. Plagiarism is a serious academic offence. See http://www.hw.ac.uk/registry/resources/PlagiarismGuide.pdf. The School of Management & Languages uses the Harvard Referencing system. In your assessed work you are expected to use Harvard Referencing whenever you cite a course of information: when you state facts, cite data, or present an argument informed by your reading o state which sources support your work

o if you are presenting a critical analysis also cite the sources that you are refuting The library has some excellent information on how and where to cite using the Harvard Referencing system. See in particular http://www.hw.ac.uk/library/Harvard %20citing%20and%20referencing%20handout.pdf References should be cited in text and in a separate References Section at the end of your work.

In text referencing should follow the general rule: Author name (date, page nos where appropriate) e.g., It has been suggested by Reed (2008, pp.30-31).... or this has been found several times (Allan, 2001) or People should make sure to reference their work (McKee, 2007, p.9).

In References Section all sources should be listed in alphabetical order by author name: e.g., Hall, J. (2006) Face facts: a blow for Mars conspiracy theorists, Nature, vol.3, p.4-30. The link provided above and the presentation available at Cite-Ref-Harvard-Style.ppt provide many more examples of referencing different types of material. The library also runs several useful sessions on academic practice and plagiarism. Self-plagiarism is considered a disciplinary offence. Self-plagiarism is defined as using the same piece of work or parts of the same piece of work in submissions for different courses, or different assessments within the same course. Please see http://www.hw.ac.uk/ordinances/ for full information on academic rules.

You might also like