International Financial Reporting standards

Description/Paper Instructions

Adoption of International Financial Reporting Standards Assignment

The coursework in the form of an essay is a research-based essay on issues

related to the European Union (EU) adoption of International Financial

Reporting Standards (IFRS). The aim of the coursework is to assess the

understanding of this by addressing the following issues:

1. Discuss the reasons for the adoption of IFRS.
2. Drawing from research based on data from before and after the

adoption, discuss the effects of the adoption (in terms of both

financial reporting quality and possible capital market effects).

3 . Discuss whether you think the adoption of IFRS has improved

the quality of financial reporting within the EU.

The suggested readings (this is not an exhaustive list but a starting point to

help you find more material to read and use):

Daske, H., Hail, L., and Leuz, C. (2008). “Mandatory IFRS Reporting around

the World: Early Evidence on the Economic Consequences”. Journal of

Accounting Research, 46 (5): 1085-1142.

Jermakowicz, E, K and Gornik-Tomaszewski, S. (2006). “Implementing IFRS

from the perspective of EU publicly traded companies”. Journal of

International Accounting, Auditing and Taxation, 15 (2): 170-196.

There is a 2,000-word limit to the essay. It will require students to research

the topic and apply their knowledge to the specific question.

References

This is a research-based assignment and as far as possible you should refer

to appropriate books, professional journals and academic journals. All

sources of information should be fully cited in a list of references.

Academic accounting journals that you might find useful:

• Journal of Finance and Economics – JFE
• Journal of Accounting and Economics – JAE
• Accounting, Organisations and Society – AOS
• The Accounting Review – TAR
• Journal of Accounting Research – JAR
• Accounting, Auditing and Accountability Journal – AAAJ
• Abacus
• Accounting and Business Research – ABR
• Critical Perspectives on Accounting – CPA

A list of all the references used should be included at the end of your work in

an alphabetised list.

References should follow the Harvard system. Thus, citations appear in the

body of the text as follows:

“The earliest professional accountancy bodies have their roots in

late nineteenth century Britain and this model of professionalisation

has been replicated, with mutations (Chua and Poullaos, 1998), in

many other countries at various times.”

At the end of the text you will have a reference list. Journal references should

be cited in the references, in alphabetical order by author surname

Marking scheme:

Introduction

Has the student introduced the topic and provided information on the

background? Has the student outlined the structure of the report? 10%

Discussion

Has the student adopted a critical approach in addressing the question?

Is there any reference to scholarly work? Has the discussion been

supported with relevant theories

and examples? 60%

Conclusion

Has a summary of the points relating to the discussion provided? Has

the student provided his own opinion on the topic discussed based on

evidence provided? Has the student acknowledged the limitations of the

report? 20%

Presentation

Has the student applied the Harvard Referencing System correctly?

Has the student presented the report in a professional manner? Are

there any grammatical errors? 10%

Total Mark 100%

RUBRIC QUALITY OF RESPONSE NO RESPONSE POOR / UNSATISFACTORY SATISFACTORY GOOD EXCELLENT Content (worth a maximum of 50% of the total points) Zero points:  Student failed to submit the final paper. 20 points out of 50:  The essay illustrates poor understanding of the relevant material by failing to address or incorrectly addressing the relevant content; failing to identify or inaccurately explaining/defining key concepts/ideas; ignoring or incorrectly explaining key points/claims and the reasoning behind them; and/or incorrectly or inappropriately using terminology; and elements of the response are lacking. 30 points out of 50:  The essay illustrates a rudimentary understanding of the relevant material by mentioning but not full explaining the relevant content; identifying some of the key concepts/ideas though failing to fully or accurately explain many of them; using terminology, though sometimes inaccurately or inappropriately; and/or incorporating some key claims/points but failing to explain the reasoning behind them or doing so inaccurately.  Elements of the required response may also be lacking. 40 points out of 50:  The essay illustrates solid understanding of the relevant material by correctly addressing most of the relevant content; identifying and explaining most of the key concepts/ideas; using correct terminology; explaining the reasoning behind most of the key points/claims; and/or where necessary or useful, substantiating some points with accurate examples.  The answer is complete. 50 points:  The essay illustrates exemplary understanding of the relevant material by thoroughly and correctly addressing the relevant content; identifying and explaining all of the key concepts/ideas; using correct terminology explaining the reasoning behind key points/claims and substantiating, as necessary/useful, points with several accurate and illuminating examples.  No aspects of the required answer are missing. Use of Sources (worth a maximum of 20% of the total points). Zero points:  Student failed to include citations and/or references. Or the student failed to submit a final paper. 5 out 20 points:  Sources are seldom cited to support statements and/or format of citations are not recognizable as APA 6th Edition format. There are major errors in the formation of the references and citations. And/or there is a major reliance on highly questionable. The Student fails to provide an adequate synthesis of research collected for the paper. 10 out 20 points:  References to scholarly sources are occasionally given; many statements seem unsubstantiated.  Frequent errors in APA 6th Edition format, leaving the reader confused about the source of the information. There are significant errors of the formation in the references and citations. And/or there is a significant use of highly questionable sources. 15 out 20 points:  Credible Scholarly sources are used effectively support claims and are, for the most part, clear and fairly represented.  APA 6th Edition is used with only a few minor errors.  There are minor errors in reference and/or citations. And/or there is some use of questionable sources. 20 points:  Credible scholarly sources are used to give compelling evidence to support claims and are clearly and fairly represented.  APA 6th Edition format is used accurately and consistently. The student uses above the maximum required references in the development of the assignment. Grammar (worth maximum of 20% of total points) Zero points:  Student failed to submit the final paper. 5 points out of 20:  The paper does not communicate ideas/points clearly due to inappropriate use of terminology and vague language; thoughts and sentences are disjointed or incomprehensible; organization lacking; and/or numerous grammatical, spelling/punctuation errors  10 points out 20:  The paper is often unclear and difficult to follow due to some inappropriate terminology and/or vague language; ideas may be fragmented, wandering and/or repetitive; poor organization; and/or some grammatical, spelling, punctuation errors 15 points out of 20:  The paper is mostly clear as a result of appropriate use of terminology and minimal vagueness; no tangents and no repetition; fairly good organization; almost perfect grammar, spelling, punctuation, and word usage. 20 points:  The paper is clear, concise, and a pleasure to read as a result of appropriate and precise use of terminology; total coherence of thoughts and presentation and logical organization; and the essay is error free. Structure of the Paper (worth 10% of total points) Zero points:  Student failed to submit the final paper. 3 points out of 10: Student needs to develop better formatting skills. The paper omits significant structural elements required for and APA 6th edition paper. Formatting of the paper has major flaws. The paper does not conform to APA 6th edition requirements whatsoever. 5 points out of 10: Appearance of final paper demonstrates the student’s limited ability to format the paper. There are significant errors in formatting and/or the total omission of major components of an APA 6th edition paper. They can include the omission of the cover page, abstract, and page numbers. Additionally the page has major formatting issues with spacing or paragraph formation. Font size might not conform to size requirements.  The student also significantly writes too large or too short of and paper 7 points out of 10: Research paper presents an above-average use of formatting skills. The paper has slight errors within the paper. This can include small errors or omissions with the cover page, abstract, page number, and headers. There could be also slight formatting issues with the document spacing or the font Additionally the paper might slightly exceed or undershoot the specific number of required written pages for the assignment. 10 points: Student provides a high-caliber, formatted paper. This includes an APA 6th edition cover page, abstract, page number, headers and is double spaced in 12’ Times Roman Font. Additionally, the paper conforms to the specific number of required written pages and neither goes over or under the specified length of the paper.
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