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Assessment lype: individual researcn assessment
Purpose: To allow students to apply the technical knowledge of relevant accounting standards to financial reporting settings. This assessment relates to learning outcomes c, d.
Value: 30% Due Date: Week 9 - 8:00 pm Wednesday of Week 9
Submission: Submission must be made to the Moodle Assignment Link on the KOI Moodle Subject Home Page by 8.00 pm Wednesday of Week 9. All assignments must have a signed KOI Assignment Coversheet included with the submission.
Topic: Reporting and Disclosure of Intangible Assets
Task Details: Each student is required to choose an ASX listed firm and analyse its 2020 financial statements. The analysis must focus on discussing the firms reporting and disclosure policies on intangible assets. In the discussion, detail the accounting policy that the firm follows in reporting, measuring and disclosing its intangible assets. The discussion must evaluate the current accounting treatment for the recognition and measurement of intangible assets under AASB138.
Note that the firm must NOT be in mining or banking industry.
Research requirements: Students need to support their analysis with reference to relevant material from the text and minimum of eight (8) suitable, reliable, current and academically acceptable sources- this should include at least 2 peer-reviewed academic journal articles.
Presentation: 2000 words (+/-10%) short report format. Title page, executive summary, table of contents, appropriate headings and sub-headings, recommendations/findings/conclusions, in-text referencing and reference list (Harvard - Anglia style), attachments if relevant. Single spaced, font Times New Roman 12pt, Calibri 11 pt or Arial 10pt.
Interpretation and representation Calculations
Analysis
Assumptions
Communication
Total mark will be scaled to a mark out of 30 subject marks.

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