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Task
Tasks
Question 1 report
11 marks (1100 words excluding table of content and references)
Find the comment letters received on a current exposure draft or proposal for a new accounting standard. (These can be found on the websites of most standard setting organizations such as IASB, AASB or FASB. Hint: These websites can be quite difficult to navigate, so as a first step try to type “IASB comment letters” in to Google or other search engine of your choice). Read a sample of the comments from a rage of respondents and select five respondents, for example from professional accounting bodies, industry, companies or corporate bodies. Include copies of the comment letters you wish to discuss and complete the following task.

Unit 4 – Personal  and professional development in health and social care

Business strategy assignment help
a) Describe on your own words the issue that the exposure draft/proposal and comments letters dealt with.
b) Is there agreement among the various groups? Describe the issues where there is agreement/ disagreement and provide examples.
c) In your opinion, which of the three theories of regulation (Public interest theory, Economic interest group theory [Private interest] and Capture theory) explain the comment letters? Justify your answer.
******[Lecture notes: IFRS 6, Standard setting Process
Intorduction100 words, -
Say what you doing in the report, Include a description of issues, comment latters, will consider whether there is a agreement or disagreement between various and groups, finally consider development which are theory
Evaluation of the exposure draft of ……..
Finally consider the standard setting process
Part A - Describe the issue that led to exposure draft, comment latters and finnaly the new standards - 200 words
Part B – Word 100*5 = 500

Unit 4 – Personal  and professional development in health and social care

Business strategy assignment help
Comment letter 01 title (reference)
Screen shot of 1st page of comment latter
Relateletters to issues – this comment letter is speceifically about…….. (how realate to issue)
Aggremment and disagrrement – example- how that is reflected in ED. Para 7 of comment letter for successfully effort method]
Part C – word 300
Find thories from (3) from deagon deagon 2010 pp; in text book reference
Apply thories to comment letters
Standards are desing for public interest
High pothetical Privat , economic interest or …. *********
Question 2 report
11 marks (1100 words excluding table of content and references)
Guggiola, G. (2010). IFRS Adoption in the E.U., Accounting Harmonization and Markets Efficiency: A Review, International Business & Economic Research Journal.
http://cluteinstitute.com/ojs/index.php/IBER/article/viewFile/350/339
Refer to the above journal article and develop a critical review report on following aspects:
Continental European countries historically relied upon capital provided by the State, banks or families. They are less reliant on Market Efficiency and have relatively less developed accounting professions. Given these barriers, do you think that the European Union will embrace the standardisation process for all member countries? Do you think standardisation of accounting standards on a global basis necessarily equates with a standardisation of accounting practice?
Rationale
These assessments are designed to assist you:
• To critically evaluate attempts to develop and apply the conceptual framework.
• To critically appraise the objectives of accounting and relate them to the various concepts of accounting.
And:
• In gathering and integrating knowledge on the theories which you have learned from topics 4 to 7.
• In developing your learning through the application of the concepts covered in topics 4 to 7
• To demonstrate your level of understanding and the level of your research efforts.

Content assessed: Accounting regulation and politics and standard setting process and international accounting.
Key generic skills: Research, critical thinking and analytical writing
Subject learning outcome for Assignment-2: - be able to critically appraise the objectives of accounting and relate them to the various concepts of accounting discussed in earlier subjects;
- be able to analyse the possible usefulness of alternative measurement systems to historical
Marking criteria

Assessment 2 - Question 1 Reflection marking criteria
HD D Marks
Quality of reflection Provides confirmation of the nature of feedback provided, the students thoughts on this feedback, how the student incorporated this in Assessment 2. Student is able to clearly describe and reflect on what/how they have learned from this process Describes the nature of feedback provided; describes how this was used in Assessment 2. Student is able to describe and reflect what they have learned from this process
/3
/3

Assessment -2 Question 2 Marking criteria

Understanding specific need in health and social care

Unit 6 Research project
Criteria High Distinction Distinction Marks
Ability to find comment letters, summarise issues and identify areas of agreement and disagreement

Inclusion of copies of comment letters. Copy of the comment letters included. Insightful articulation and identification of key issues in the comment letters.

All key areas of conjecture are discussed with evidence of all relevant factors Copy of the comment letters included. Detailed discussion and identification of key issues in the comment letters.

All key areas of conjecture are described.
/2
Justification as to why the theory or theories of regulation best explains the comment letters Response clearly applies all of the theories to the various issues in the comment letters and provides an insightful and original justification that critically evaluates the relevance of the theories to the issue. Response applies all the theories and various issues in the comment letters and provides a detailed justification that critically evaluates the relevance of the theories to the issue.
/2
Critical Capacity:
Analyse the underlying assumptions of the accounting theories they have used as examples The report discussion clearly addresses the issues raised in the comment letters and analyses, evaluates and contrast the underlying assumption of the theories of regulation.
The report outlines all the major issues of the comment letters and provides a logical investigation and analyses and evaluates the impact of these findings for standard setting process

Understanding specific need in health and social care

Unit 6 Research project
/3
Academic Writing: Is the answer easy to follow and understand? The report is professionally presented.
All grammar and punctuation is correct.
The report is written in a style appropriate and is highly engaging and easy to read and
all sections of the report have been included and correctly constructed The report is professionally presented

The majority of the grammar and punctuation is correct

/2
Student has used referencing system clearly and accurately.
The APA referencing system has been used to clearly and accurately to record all cited sources in the report.

The APA referencing system has been used clearly and accurately to record all cited sources in the report but minor improvements are necessary

/2
/11

Assessment - 2 Question 3 Marking criteria

Criteria High Distinction Distinction Marks
Clear description of ongoing debate on IFRS adoption across the globe with special reference to the European Union (EU)
Student has produced a sophisticated review that reports on all significant advancements in the accounting harmonisation process and the main drawbacks to the adoption in the E U and elsewhere. Student has produced a detailed review report that addresses multiple advancements in the accounting harmonisation process and the main drawbacks to adoption in the EU
/3

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Academic Writing: coherent and fluid writing that is easily understood, grammatically correct and professionally presented The report is professionally presented.
All grammar and punctuation is correct.
The report is written in an appropriate style; is highly engaging and has a clear flow.
All sections of the report have been included and correctly structured
The report is professionally presented

The majority of the grammar and punctuation is correct

/3
Student has used referencing system clearly and accurately.
The APA referencing system has been clearly and accurately used to record all cited sources in the report.
The APA referencing system has been used clearly and accurately to record all cited sources in the report however minor improvements are necessary

/2
Question 3 /11
Question 2 /11
Question 1 /3
/25

Presentation
• Assessment items should be typed.
• Use 1.5 spacing.
• Use a wide left margin. Markers need space to be able to include their comments.
• Use a standard 12pt font such as Times New Roman, Calibri or Arial.
• Left- justify body text.
• Include a separate title page with your name, student number, subject code, assessment number and assessment question. Include class time and tutor’s name if applicable.
• Number your pages (except the cover page).
• Use a header or footer with your name and student number on each page.
• Always keep a copy of your assessments. Both a hard copy and an electronic copy.
• Most importantly, always use your spelling and grammar checker, but remember that this does not pick up all errors. You must still carefully edit your work.

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