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ACC518 Current Development in Accounting Thoughts

Question

Answered

Task:

Question 1 -

According to Deegan 2014 ‘a number of writers have suggested that conceptual frameworks are created primarily to provide benefits to the parties that actually develop or commission the frameworks’. What does Deegan mean by this statement? Do you agree with Deegan, or do you think conceptual frameworks exist for other reasons? Justify your position. 

Question 2

In 1973 Professor Ray Chambers ("Where company reports fail- Prof Chambers", 1973)* said that the ‘financial reports of companies failed to give a fair idea of financial positions and profits’ What did Chambers mean by this statement? Critically evaluate whether Chambers preferred alternative system, Continuously Contemporary Accounting (CoCoA), provides a realistic solution to the problems he identified.

*"Where company reports fail- Prof Chambers" (1973). Australian Financial Review, p. 30. (See Deegan, 2014, p. 192 for the full articule).

Question 3 

Deegan (2014 p. 164) refers to the ‘mixed measurement model of accounting, wherein no one basis of measurement (for example fair value or historical cost) is prescribed for all classes of assets and liabilities’. Critically evaluate the ‘mixed measurement model of accounting’. In your response you should identify three criteria you are using to evaluate the mixed measurement model.

 

Question 4

What is topic about? ……. Conceptual framework

Is there a point of view? If yes, what is it? ……… Benefits to the parties that actually develop or commission the frameworks.

What are the limiting words? …………….. Parties (who else can benefit)

What Instructions are given in the question? Agree or disagree and justify.

Explanation of Deegan's statement. Evaluation of the roles of the conceptual framework.

Statement thoroughly explained. Response provides an insightful evaluation of alternative roles given to the conceptual framework.

Critical Capacity and use of Source Material: Does the response demonstrate any analysis of the development of conceptual frameworks? Is the critical discussion supported by reference to appropriate sources?

Critical analysis draws on source material as well as the student's own thoughts. A well communicated and supported conclusion is reached.

Question 5

What is the topic about? ….. Financial reports

Is there a point of view? If YES, what is it? …….. Fail to give a fair idea of financial positions and profits.

What are limiting words?........ Financial positions and profits.

What instructions are given in the question? Evaluate and suggest (a solution/alternative). 

Explanation of Chambers statement. Evaluation as to whether CoCoA provides solutions to the problems identified

Statement thoroughly explained. Response provides a deep and insightful critical evaluation of the ability of CoCoA to achieve its objectives.

Critical Capacity and use of Source Material: Does the response demonstrate any analysis of measurement systems is accounting? Is the critical discussion supported by reference to appropriate sources?

Question 6

What is topic about? ….. Mixed measurement model of accounting.

Is there a point of view? …. Classes of assets and liabilities

What are the limiting words? ….. Three criteria (you need to choose)

What instructions are given in the question? Evaluate and select.

Critical evaluation of the mixed measurement model according to identified criteria

Deep and thoughtful description of criteria that can be used to evaluate a measurement system. Use of these criteria to evaluate mixed measurement system of accounting is clearly articulated and supported.

Does the response demonstrate any critical evaluation of the mixed measurement model? Are the arguments supported through the use of external sources?

ACC518 Current Development in Accounting Thoughts

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All the instructions are attached to the documents below. The criteria required is also mention in the documents below. Write a Report on Enron Scandal Case Format: 1.) Introduction 2.) Corporate Governance 3.) The Enron Case 4.) Roles of Bank and Auditors 5.) Aftermath and Change in Regime 6.) Conc ...

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This Assessment Task requires you to monitor the implementation of a budget and report on the variances, trends and performance of the established budget for a fictional business and provide recommendations for ongoing financial viability.Assessment descriptionYou will need to review the provided cu ...

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Steps 1. Select one national or local government in developed or developing country including Australia 2. Review strategic plan and budget statements of the selected national or local government 3. Analyse the relevant statistics and policy documents to identify needs of the residents 4. Write up t ...

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