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Assessment Details and Submission Guidelines

School: Business
Course Name: Bachelor of Business
Assessment Title: An analysis of subjectivity and the IASB conceptual framework

Unit Learning Outcomes Addressed:

a. Describe the financial accounting standard setting process of Australia.
b. Discuss current issues and developments in accounting theory and financial
c. Evaluate different accounting theories and their implication in policy choice by
d. Explain the Conceptual Framework and apply it to accounting activities, and
identify strategies to meet accounting issues and problems.
e. Develop an ethical and social perspective on the use of accounting

Word limit 1,000 words

Submission Guidelines

a completed Assignment Cover Page.

be in MS Word format, 1.5 spacing, 11-pt Calibri (Body) font and 2 cm margins on all four sides of your page with appropriate section headings.

appropriately at the end in a Reference List using APA 6th edition for the School of Business

The submission into the specific assignment drop box in You are required to submit via the specific Turnitin submission link on Moodle is to made by each student individually.

This assignment is an in- depth analysis of accounting standard setting process and accounting practices across industries.

The marking rubric below sets out the requirements: Principally you will be marked on four components: (1) In-depth discussion on accountings standard setting process (2) In-depth discussion on global accountings practices (3) In detailed analysis of whether accounting standards are set for the global practices (4) Format, Presentation Quality and Demonstration of Research (4) (10 marks for each component)

As mentioned above, Part 1 should be presented in an academic paper format. A key aspect in your choice of format/layout should be to ensure you impart your key messages effectively (i.e., complete the requirements) and efficiently (i.e., it should be succinct and take into account the word limit).

Make sure all pages are numbered, and the text fits within the margins of your pages. make sure to include the relevant heading.


a) Investigate and discuss the development of the IASB conceptual framework, historically (15) Marks)

b) Using your own examples, explain materiality, using the correct accounting standard and citing the right paragraphs (15 Marks)

c) Describe areas of reporting that are impacted by standardisation of reporting across different industries versus different industries allowed more independence (15 Marks)

d) Is the IASB framework all-encompassing and “all-knowing” or is there valid criticism of the model and process? Please substantiate your position either way. (15 Marks)

· Write it as report don’t mention question number in your report

· 1000 words so specially don’t write intro or conclusion

· D) JUST summarise as reference with compare each and every industry or things you already research. But DON’T use “I Think”