Corporate Reporting
Corporate Reportin" rel="nofollow">ing
Plagiarism All submissions should be your own, origin" rel="nofollow">inal work.
You must submit an electronic copy of your work. Your submission will be electronically
checked.
Harvard
Referencin" rel="nofollow">ing
The Harvard Referencin" rel="nofollow">ing System must be used.
Learnin" rel="nofollow">ing
Outcomes
On successful completion of this assignment you will be able to:
1. Critically evaluate the busin" rel="nofollow">iness combin" rel="nofollow">ination framework and its application to published
accounts
2. Construct and critically analyse consolidated fin" rel="nofollow">inancial statements.
3. Compute values for various forms of fin" rel="nofollow">inancial in" rel="nofollow">instruments based on their categorisation
and analyse their impacts on fin" rel="nofollow">inancial statements of busin" rel="nofollow">iness entities.
Your Task The purpose of the assignment is to apply the concepts and techniques learned throughout
the course.
The first step of the fin" rel="nofollow">inal assignment, i.e. the Project, of the Corporate Reportin" rel="nofollow">ing module
requires the preparation of a Research Proposal accordin" rel="nofollow">ing to the in" rel="nofollow">instructions provided
below. Then, the second step of the fin" rel="nofollow">inal assignment is the preparation and submission of
the Project itself.
For the first step, i.e. the Research Proposal (weightin" rel="nofollow">ing: 35%) the student has to:
1. Select one company (“A”):
Whose fin" rel="nofollow">inancial statements have been prepared accordin" rel="nofollow">ing to the International
Fin" rel="nofollow">inancial and reportin" rel="nofollow">ing Standards (IFRS)
Listed on a major Stock Exchange – for example the London Stock Exchange (LSE)
– and
Which has acquired another firm (“B”) in" rel="nofollow">in the last 2 years
The choice has to be agreed with the moderator of the course in" rel="nofollow">in order to confirm
suitability. Individual and consolidated fin" rel="nofollow">inancial statements must show at least one fin" rel="nofollow">inancial
in" rel="nofollow">instrument,
2. Write a proposal about a research paper aimed at analysin" rel="nofollow">ing:
How the consolidated fin" rel="nofollow">inancial statements (“A” + “B”) have been prepared in" rel="nofollow">in terms
of fin" rel="nofollow">inancial accountin" rel="nofollow">ing rules applied for the consolidation
Discuss how the combin" rel="nofollow">ined fin" rel="nofollow">inancial in" rel="nofollow">instruments (“A” + “B”) have been harmonised
and calculate one of the fin" rel="nofollow">inancial in" rel="nofollow">instruments usin" rel="nofollow">ing an alternative method
Guidance
Lin" rel="nofollow">ines
Please read all questions and in" rel="nofollow">information provided carefully. Answer should be made in" rel="nofollow">in
appropriate length keepin" rel="nofollow">ing in" rel="nofollow">in view the requirement of each question and total word counts
allowed.
In addition, your assignment should demonstrate the followin" rel="nofollow">ing qualities:
A critical appreciation of relevant literature and its use to support argument, substantiate
calculations and other aspects of the assignment.
Takin" rel="nofollow">ing ownership of the content, bein" rel="nofollow">ing prepared to debate and argue a personal position,
and providin" rel="nofollow">ing evidence of evaluative skills. A submission made up of extracts from
published sources that is descriptive or simply just theoretical regurgitation is not
acceptable. Your submission must have in" rel="nofollow">interpretation and consideration of the challenges
and issues of takin" rel="nofollow">ing theory in" rel="nofollow">into practice.
Logical flow of ideas and treatment; appropriate selection of real world factors related to
the companies under scrutin" rel="nofollow">iny.
Evidence of additional personal research, and the ability to analyse material from a variety
of appropriate relevant perspectives.
Presentation, structure, appropriateness of methodology, breakin" rel="nofollow">ing in" rel="nofollow">into section
headin" rel="nofollow">ings/subheadin" rel="nofollow">ings, tidin" rel="nofollow">iness.
Marks will be awarded for proper referencin" rel="nofollow">ing and origin" rel="nofollow">inality of work. Also note that
plagiarism is a serious offence and your submission will be electronically checked.
Your report must be handed in" rel="nofollow">in electronically no later than given date of submission
Word Limit Research Proposal: 1,200 words
An outstandin" rel="nofollow">ing/excellent response to the task. The work demonstrates most or all of the
followin" rel="nofollow">ing characteristics in" rel="nofollow">in relation to those expected at the given level of study within" rel="nofollow">in the
disciplin" rel="nofollow">ine: In-depth understandin" rel="nofollow">ing, exploration, in" rel="nofollow">insight and/or research All
specifications for the assessment task, in" rel="nofollow">includin" rel="nofollow">ing word limit/time limit where appropriate,
have been adhered to The organisation, structure and standard of presentation of the
work, in" rel="nofollow">includin" rel="nofollow">ing referencin" rel="nofollow">ing are excellent/exempl ary throughout The work has been
approached and/or executed/perfor med in" rel="nofollow">in an origin" rel="nofollow">inal way Inspirational, in" rel="nofollow">innovative and
authoritative - in" rel="nofollow">insightful contextualisation in" rel="nofollow">includin" rel="nofollow">ing relevant theory / literature/ artifacts/
performance Evidence of high to very high quality analysis, synthesis, evaluation and
critical appraisal Demonstrates high to very high levels of in" rel="nofollow">initiative, personal
responsibility, decision-makin" rel="nofollow">ing and achievement