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ACC5216-Accounting Theory

tag 0 Download 10 Pages / 2,270 Words tag 11-11-2020

Questions:

1.Find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after January 2017. Your article could also come from one of the professional journals. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year. If you are having a problem ensuring that your article is from an appropriate source contact your subject lecturer.

Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. For example, this from the Sydney Morning Herald in April 2016 could be linked to accounting regulation, ethics and measurement (and perhaps others). Provide a copy of the article or web page, with details of the source, date and page number with your question answer.

2.Find an exposure draft or proposal for a new accounting standard which has been opened for public comments. These can be found on the websites of most standard-setting organisations, such as the IASB, AASB and FASB. (Hint: These websites can be quite difficult to navigate, so as a first step try typing “IASB exposure draft and comment letters”/”FASB exposure draft and comment letters” into Google or other search engine of your choice). Read a sample of the comments from a range of respondents. Select four respondents, for example, from accounting bodies, industry, companies or corporate bodies. If you are having a problem finding suitable comment letters then contact your subject Lecturer. Include copies of the comment letters you wish to discuss and complete the following tasks:

a) Describe in your own words the issues that the exposure draft/proposal and comment letters are dealing with.

b) Is there agreement among the various groups? Describe the issues where there is agreement/disagreement and provide examples.

c) Can any of the comment letters be interpreted as being for or against regulation? Justify your answer with appropriate examples.

d) In your opinion, which of the three theories of regulation (e.g., public interest, private interest or capture theory) best explains the comment letters? Justify your answer.

Please note: you need to attach comment letters you selected for your report (no need to attach exposure draft).
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Total 10 pages

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My Assignment Help. (2020). Accounting Theory. Retrieved from https://myassignmenthelp.com/free-samples/acc5216-accounting-theory/accounting-regulation.html.

My Assignment Help (2020) Accounting Theory [Online]. Available from: https://myassignmenthelp.com/free-samples/acc5216-accounting-theory/accounting-regulation.html
[Accessed 11 August 2022].

My Assignment Help. 'Accounting Theory' (My Assignment Help, 2020) <https://myassignmenthelp.com/free-samples/acc5216-accounting-theory/accounting-regulation.html> accessed 11 August 2022.

My Assignment Help. Accounting Theory [Internet]. My Assignment Help. 2020 [cited 11 August 2022]. Available from: https://myassignmenthelp.com/free-samples/acc5216-accounting-theory/accounting-regulation.html.


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