coursework assessment

coursework assessment

Course 733N1 – Accounting for Decision Makers
Coursework assessment – weighting 25%
In its June 2015 exposure draft for a revised conceptual framework for financial reporting, the International Accounting Standards Board has reintroduced the concept of prudence.
Complete a group essay discussing the arguments for and against removal and subsequent reintroduction of prudence as a key accounting concept. Your essay should cover at least the following elements:
• Describe the main components of Financial Statements and the processes used by a large company to complete its Financial Statements.
• Discuss the areas during the process where subjectivity is required and the extent to which such subjectivity is controlled.
• Consider to what extent International Financial Reporting Standards allow for comparability between Financial Statements.
• Discuss other reasons for differences between the value of net assets recorded in the Financial Statements and the value which the firm may be worth.
Conclude following these discussions on whether or not you support the proposed re- introduction of prudence as a key accounting concept.
Guidance on how you may approach this assessment will be provided in the lecture and workshop in week 5.
Groups of 4 will be allocated by your workshop tutor.
Word count 3,000, excluding abstract, bibliography and appendices. You should use the Harvard referencing system.
Report submission deadline as per Sussex Direct.
The marking criteria will be the standard marking for Business and Management Post Graduate work.

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