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RESEARCH ASSIGNMENT – BUACC2606 FINANCIAL ACCOUNTING
SEMESTER 1 2015
‘Conceptually, you might have thought that all assets should be measured in the same way, for example, at fair value or at cost, but this is not the case as measurement rules vary depending upon the type of asset in question.’ (Deegan, C. 2012, Australian Financial Accounting, Ed. 7E, p. 143)
1. Describe what you understand by the above statement and explain briefly the alternative asset measurement approaches using examples from your selected annual report.
2. Discuss and describe two IASB / AASB accounting standards and the asset measurement approaches suggested and the application to your selected annual report.
3. With regard to your chosen standards, and in the context of your company annual report, comment on the asset measurement approaches that have been adopted.
(Groups must select a company from the Australian Securities Exchange (ASX) website and download the 2014 annual report. Groups are not allowed to do the same company and should discuss their selection with their tutor prior to commencing their research essay. No banks allowed as they have particular reporting requirements).
INFORMATION
Your research assignment must be submitted at the end of week 10. Penalties will apply for late submission.
The following matters should be given particular attention:
1. Writing assignments must not exceed the word counts indicated. Double space your pages, use a 12-pt Times New Roman font, and use 2 cm margins on all four sides of your page.
2. Your assignment must include an abstract/synopsis, introduction, assignment body that clearly addresses the problem areas, a conclusion and a properly referenced bibliography. (refer to the research essay marking rubric for further guidance)
3. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately. Refer to the statement regarding plagiarism.
4. No extensions will be granted unless supported by appropriate documentation prior to the due date.
5. This assignment must be handed in for successful completion of the course and will count 25 marks towards the final mark.
6. The word count for the research assignment is 2000 words. Please refer to the Research Assignment Marking Rubric for the specific allocation of word count for each specific section of your research essay (refer point 2 above).
7. Points (fractional marks) have also been allocated to each specific section of your research assignment.
8. The research assignment is to be conducted in groups of two.

TUTOR ENGAGEMENT
1. Week 1 – Tutor to advise students that the research assignment is available and over the coming weeks they should think about forming groups of 2.
2. Week 1-6 – EMPHASISE TO STUDENTS TO BEGIN THE WORK EARLY. All students to form groups of two and advise the tutor. A discussion of the ASX sectors to take place. Students should discuss the selection of a sector and company that interests them. Tutor to record the groups. No groups are to have the same company. Banks are not allowed as they have particular problems. Over the weeks 1-6 groups should select a company.
3. Week 3 – Groups are to advise the tutor of the company selected. Tutor to record the company selected by each group ensuring no group has the same company.
4. Week 6 – Tutor should stress the importance to groups of beginning the work early and following the marking rubric.
5. Tutor to discuss problems arising and the differences between sectors and companies.
6. Dedicate some time each week for discussion of the research assignment.



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