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Refer page 8 and 9 assessment 2,
MAKE SURE its ASX listed company.
Assessment 2
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% Due Date: Week 9 - 8:00 pm Wednesday of Week 9
Submission: Submission must be made to the Moodle Assignment Link on the KOI Moodle Subject Home Page by 8.00 pm Wednesday of Week 9. A printed copy must be submitted to the Lecturer at the Week 9 Lecture to assist with marking. All assignments must have a signed KOI Assignment Coversheet included with the submission.
Topic: Reporting, Measurement and Disclosure of Revenue
Task Details: Each student is required to choose an ASX listed firm and analyse its 2019 financial statements. The analysis must focus on discussing the firms reporting, measurement and disclosure practices on revenue. In the discussion, detail the accounting policy that the firm follows in reporting, measuring and disclosing its revenue. The discussion must be supported by the requirements prescribed by AASB 15 and relevant academic and professional discourse.
Justify why the firm adopted the policy in its 2019 financial reports rather than other policies permitted under AASB 15. To achieve this, students must present an alternative economic outcome in terms of accounting profit and net assets, if the firm chooses a policy permitted under AASB 15 but different to the one that was used in its 2019 financial reports. Students are also required to research on the

ACC701 FINANCIAL ACCOUNTING T320 14/10/2020 16:58 PAGE 8 OF 13
Approved by KOI Academic Board for T3 2020
ACC701 1 0 1
economic, institutional, historical and cultural backgrounds of the firm to make sense its accounting choice in relation to revenue.
Note that each student must choose a unique ASX listed firm, the firm must NOT be in mining or banking industry; so get in early and report to your tutor your choice of the firm, once it is locked in by your tutor, no other students in the same tutorial class are permitted to research on the same firm
Research requirements: Students need to support their analysis with reference to relevant material from the text and a minimum of eight (8) suitable, reliable, current and academically acceptable sources — this should include at least 2 peer-reviewed academic journal articles.
Presentation: 2000 + 10% word 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. Single spaced, font Times New Roman 12pt, Calibri 1 1 pt or Arial 10 pt.
Marking Guide: Interpretation and representation 20%
Communication 20%
Total mark will be scaled to a mark out of 30 subject marks.

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