The financial reporting in the USA

Topics: International Financial Reporting Standards, Financial statements, Enron Pages: 29 (7425 words) Published: May 8, 2015
Academic Administration

Course/Unit code
Assignment number
Assignment due date
Group/Session name (if applicable)
ACCT 1077

Course/Unit name
Program title
Accounting Theory
Bachelor Of Business (Accountancy)
Lecturer/Teacher’s name
Tutor / Marker’s name (if applicable)
Rakesh Pandey (Thursday 11:30am)
Rakesh Pandey (Thursday 11:30am)
This statement should be completed and signed by the student(s) participating in preparation of the assignment. Declaration and statement of authorship:
1. I/we hold a copy of this assignment, which can be produced if the original is lost/damaged. 2. This assignment is my/our original work and no part of it has been copied from any other student’s work or from any other source except where due acknowledgment is made. 3. No part of this assignment has been written for me/us by any other person except where such collaboration has been authorised by the lecturer/teacher concerned and is clearly acknowledged in the assignment. 4. I/we have not previously submitted or currently submitting this work for any other course/unit. 5. This work may be reproduced and/or communicated for the purpose of detecting plagiarism. 6. I/we give permission for a copy of my/our marked work to be retained by the School for review by external examiners. 7. I/we understand that plagiarism is the presentation of the work, idea or creation of another person as though it is your own. It is a form of cheating and is a very serious academic offence that may lead to expulsion from the University. Plagiarised material can be drawn from, and presented in, written, graphic and visual form, including electronic data, and oral presentations. Plagiarism occurs when the origin of the material used is not appropriately cited. 8. Enabling plagiarism is the act of assisting or allowing another person to plagiarise or to copy your work.

Family name
Given name
Student number
Student signature

Further information relating to the penalties for plagiarism, which range from a notation on your student file to expulsion from the University, is contained in Regulation 6.1.1 ‘Student Discipline’;ID=11jgnnjgg70y and Academic Policy: ‘Plagiarism’;ID=sg4yfqzod48g1.

Assessor’s comments
School date stamp

(Office use only)

College of Business


Individual Client Report Marking Rubric S2 2012
Scoring level
The depth and quality of the research undertaken by you

The application of the research to the task

The ability to apply appropriate accounting theories to the context of the task The ability to synthesise information into a coherent and engaging report

The ability to correctly acknowledge sources using the Harvard Referencing system Score

8 marks
6 marks
6 marks
6 marks
4 marks

4- Accomplished
High Distinction
Materials referred to are relevant and
References are drawn from a wide variety sources and
References support the arguments presented and
Research is current and from a reliable source

7-8 marks
The report discussion clearly addresses the issues raised in the task and The report is highly relevant to the needs of the client and The report clearly outlines the major findings of the investigation and the impact of these findings on the client 5-6 marks

You have managed to make clear links between their research and current accounting theories and You have explained these links with clarity and applies these links to the task 5-6 marks
The report is professionally presented and
All grammar and punctuation is correct and
The report is written in a style appropriate for the client and The report is highly engaging and easy to read and
All sections of the report have been included and correctly constructed 5-6 marks...

References: 2.3.3 Sunbeam: 10
2.3.4 The Sarbane-Oxley Act (2002) 11
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