Due date: Wednesday 20 May 2020 (Week 8) Word limit: 1500 words (excluding references) Assignment Requirements: · Submission: Students must submit the group assignment online by 11:59 pm. Late penalty...

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Due date: Wednesday 20 May 2020 (Week 8) Word limit: 1500 words (excluding references) Assignment Requirements: · Submission: Students must submit the group assignment online by 11:59 pm. Late penalty will be at 10% per day. · Structure: Use essay structure which contains introduction, body, conclusion and reference list. · Formatting and referencing: The assignment must be word-processed, 1.5 line spacing, and the word size should be 12 with ‘Times new roman’ font type. Harvard style reference preferred. Question: IASB has issued International Financial Reporting Standards (IFRS) that are being adopted by nations all over the world. Please read the IASB chairman’s speech at an event hosted by the Accounting Standards Board of Japan about adoption of IFRS Standards around the world on 29 August 2018 in Tokyo. You can access the full speech by using the following link: https://www.ifrs.org/news-and-events/2018/08/chairmans-speech-japan-and-ifrs-standards/ Critically discuss any issues raised in relation to IFRS adoption around the world. The objective of the assignment is to develop your critical thinking, technical research and written communication skills. You need to investigate and analyse accounting literature and recent developments on IFRS adoption. You are required to use extensive references to support your discussion. Please refer to the marking rubric for marking criteria. Assignment Marking Rubric (20 marks) Topic relevance /5 0 1 2 3 4 5 Not attempted Topic totally irrelevant and inappropriate Topic lacks clear relevance, could be more direct and to the point Topic relevance appropriate but sometimes strays from the major theme Topic appropriate and relevant Topic appropriate and relevant with particularly relevant insights Depth of Research /5 0 1 2 3 4 5 Not attempted No evident research into the topic Some research evident but few citations Research is evident but limited. Citations appropriate to context Research is evident and goes beyond expectation with citations appropriate to context Research is extensive with particularly insightful citations Critical thinking, analysis & synthesis /5 0 1 2 3 4 5 Not attempted Very little or no evidence of understanding of the topic Some understanding of the topic evident but with little evidence of critical thinking and analysis Understanding of the topic evident – some critical thinking, analysis and synthesis of available literature Good understanding of the topic with evidence of critical thinking with deep analysis and synthesis of information Very high understanding of the topic with insightful evaluative comments and conclusions Writing skills (including structure, grammar, spelling, referencing style, etc.) /5 0 1 2 3 4 5 Not attempted Very poor structure, No clear introduction and conclusion provided, Very poor grammatical expression and spelling errors, None or few references and citations Poor structure, Brief introduction and conclusion provided but not particularly clear, Low levels of writing ability evident, simple expression with many spelling and grammatical errors, Some references but lacking in proper use of a referencing style Clear structure, Introduction and conclusion provided but could be more concise and clear, Average levels of writing ability with some spelling and grammatical errors, Appropriate references with some inaccuracies in the use of a referencing style Good structure, Clear introduction and conclusion provided, High level of writing ability – clear concise expression with few grammatical or spelling inaccuracies, Appropriate references with few inaccuracies in the use of a referencing style Excellent structure, Clear, concise and well expressed introduction and conclusion provided, Very high level of writing ability with no grammatical or spelling errors, References accurate without any inaccuracies
Answered Same DayMay 15, 2021

Answer To: Due date: Wednesday 20 May 2020 (Week 8) Word limit: 1500 words (excluding references) Assignment...

Charanjeet answered on May 16 2021
147 Votes
The International Accounting Standard Board (IASB) has issued many standards from time to time for bringing uniformity and comparability in the financial statement of different countries. Before 2001 there is a lack of common accounting standards and accounting principles. Each country’s financial reporting and disclosure practices are different from others. But International Financial Reporting Standards help in bringing convergence in the accounting principles followed over the world and help in bringing transparency in accounting reporting and disclosure system. IFRS 3 which deals with the business combination provides a different way for treatment of intangible goodwill on business acquisition. IFRS was issued on 31th March, 2004 and will applicable to those business combinations whose acquisition date is 31 March 2004 or after that. It was revised on 10th Jan 2008 and applicable to acquisition dates after 1st July 2009 or after that. It was further amended later on in 2010,2013,2017,2019. Various requirements of IFRS 3 (d'Arcy, A. and Tarca, A., 2018) are: IFRS 3 is applicable in the case of business combinations to goodwill and other intangible assets whose life period is indefinite. In this standard there is only one method of accounting that is acquisition or purchase method. The intangible assets’ goodwill is separated recognized. The intangible assets whose life period is indefinite and goodwill cannot be amortized as per this standard. Impairment test is conducted at the end of accounting period for recording the change in the value of such assets. If goodwill results in negative, then it can be accounted in the profit and loss statement. The fair value on the date of acquisition would be used for various assets and liabilities. These provisions are very different from the GAAP and other accounting principles used worldwide before issuance of this standard. This difference resulted in creation of adoption difficulty by many nations. It requires the whole change in evaluation system at the time of purchase or merger of the corporate houses. The main differences in accounting treatment of goodwill arise as a result of acquisition and mergers between IFRS 3 and IAS 22 or others. (Wiese, A., 2005). IFRS 3 prescribes only one purchase method of treatment of goodwill or intangible asset of indefinite time arises due to business combinations whereas IAS 22 provide options of both purchase method as well as pooling of interest method. The goodwill under IFRS 3 should be accounted in the initial year at cost. In the subsequent years the goodwill should be accounted at cost less the accumulated impairment losses. But as per IAS 22 and AC 131 the goodwill is accounted at value which is arrived as cost less accumulated amortization less accumulates losses of impairment. As per IFRS 3 there is no provision of amortization deduction from goodwill. However earlier accounting principles...
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