|Perfect Number of Pages to Order||5-10 Pages|
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:
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.
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:
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
Has the student introduced the topic and provided information on the
background? Has the student outlined the structure of the report? 10%
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%
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
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%
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