62619 – Assessment 3 InformationSubject Code: ACC301Subject Name:

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3 Code: Name: Theory and Contemporary IssuesAssessment Title: Assessment 3 – Individual AssignmentAssessment Type: Written report (15%) and Video Presentation (5%)Word Count: 1000 Words (+/-10%)Weighting: 20 %Total Marks: Written report (30 marks) + Video Presentation (10 marks) = 40 marksSubmission: Written report via Turnitin and Video Presentation via MoodleDue Date: Monday of Week 10 at 15:55 AESTYour TaskAnswer the below, in a maximum of 1000 words. All your answers must be supported by two additional references and where appropriate with .You are also required to deliver a 3-minute video presentation where you summarise your findings of your written report.Assessment Instructions• This is an individual assignment. Any work which has been copied or shared between students will result in a fail grade for all students concerned. So please make sure your answers are your own work and referenced correctly.• Please follow the marking rubric outlined below (p. 4) as you each question.• Please make sure you follow the guidelines noted below (p.3), relating to presentation, late policy, and academic integrity.Assessment DescriptionWritten Report (15%)Refer to the following IASB web pages and documents and any other sources of relevance (minimum two other sources) to help you answer the questions below:http://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed- conceptual-framework.pdfhttp://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed- conceptual-framework-basis-conclusions.pdfhttp://www.ifrs.org/-/media/project/conceptual-framework/current-stage/conceptual-frameworksummary-of- tentative-decisions.pdf1) In your own words, explain why measurement has an essential role in accounting. (5 Marks)2) Provide a brief discussion in your own words to the measurement model currently adopted by the accounting standard setters, including reasons why they have adopted such a model, together with issues associated with this model. (5 Marks)3) Using your own words, explain the reasons that prompted accounting standard setters to consider (adoption of) a single measurement base model. (5 Marks)4) In your own words, explain which measurement base, historical cost or fair value, would provide the most relevant and reliable accounting information in practice? Justify your answer. (5 Marks)Video Presentation (5%)You are required to deliver a 3-minute video presentation which takes the audience on a journey that chronicles the section of your written report.Important Study InformationAcademic Integrity PolicyKBS values academic integrity. All students must understand the meaning and consequences of cheating, plagiarism and other academic offences under the Academic Integrity and Conduct Policy.What is academic integrity and misconduct?What are the penalties for academic misconduct?What are the late penalties?How can I appeal my grade?Click here for answers to these questions:http://www.kbs.edu.au/current-students/student-policies/.Word Limits for Written AssessmentsWord limits are 1000 words (max.)Submissions that exceed the word limit by more than 10% will cease to be marked from the point at which that limit is exceeded.Study AssistanceStudents may seek study assistance from their local Academic Learning Advisor or refer to the resources on the MyKBS Academic Success Centre page. Click here for this information.Assessment Marking GuideAssignment Marking Rubric: 15% Written ReportCriteria High Distinction 85 – 100% Distinction75 – 84%Credit65 – 74%Pass50 – 64%Fail0 – 49%MarkAwardedTechnical content20 MarksThe answer clearly identifies and addresses all the technicalissues raised & provides clear, correct & decisive answers displaying an outstandingunderstanding of each of the technical issues.Shows evidence of further & justifies answers with highly relevant sources and examples.The answer clearly identifies and addresses most of thetechnical issues raised and provides clear, correct, anddecisive advice displaying agood understanding of most of the technical issues.Shows evidence of further research & justifies answers with mostly relevant sources and/or examples.The answer clearly identifies & addresses some of the technical issues raised and providesreasonably clear, correct, and decisive answers displaying areasonably good understanding of some of the questions.Shows reasonable evidence of further research & justifies answers with some relevant sources and/or examples.The answer identifies and addresses some of the technicalissues raised and provides fairly clear, but not always correctand/or decisive advice. It displays a reasonable understanding of some of the questions.Shows reasonable evidence of further research & justifiesanswers with some relevantsources and/or examples.The answer does not identify or address the technical issuesraised. It displays a lack ofunderstanding of some or most of the technical issues raised.Shows no or very poor evidence of further research & justifies answers with no or very poor sources and examples.Language, presentation& reference10 MarksSentences and paragraphs are well structured and clear.Vocabulary is professional, appropriate, and extensive.Grammar, spelling, and punctuation are flawless.Document professionally presented in terms of KBS guidelines.Intext referencing and reference list format correct.Sentences and paragraphs are well structured and clear with minor exceptions.Vocabulary is professional and appropriate.Grammar, spelling, and punctuation are good.Document professionally presented in terms of KBS guidelines.Intext referencing and reference list format correct with minor exceptions.Sentences and paragraphs are mainly well structured.Vocabulary is comprehensive.Few errors in grammar, spelling, and punctuation.Document professionally presented in terms of KBS guidelines with few exceptions.Intext referencing and reference list format correct with some errors.Sentences and paragraphs are readable but with grammatical errors.Vocabulary is limited.Document professionally presented in terms of KBS guidelines with significant exceptions.Intext referencing and reference list format contains significant errors.Many grammatical, vocabulary and spelling errors.Document poorly presented and many aspects do not comply with KBS guidelines.Intext referencing and reference list format mainly incorrect.TOTAL MARKS AWARDED(out of 30 marks)ACC301 Accounting Theory & Contemporary Issues Individual Assignment 4

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