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.
Value: 30% r
Topic: Reporting and Disclosure of Intangible Assets
Task Details: Each student is required to choose one ASX listed firm and analyse its financial statement of the financial year ending in 2022. 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, and provide an analysis of accounting policies. The discussion must evaluate the current accounting treatment for the recognition and measurement of intangible assets under AASB138.
Note that the chosen firm must NOT be in the mining or the banking industry.
Research requirements: Students need to support their analysis with reference to relevant material from the textbook and minimum of eight (8) suitable, reliable, current and academically acceptable sources -this should include at least 2 peer-reviewed academic journal articles.
Presentation: 2000 words (+/- 10%) short report format. Title page, executive summary, table of contents, appropriate headings and sub-headings, recommendations/findings/conclusions, in-text referencing, and reference list (Harvard - Anglia style), attachments if relevant (as screenshots). Single spaced, font Times New Roman 12pt, Calibri 11 pt or Arial 10pt.