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ACCFIN5013 Trends in IFRS adoption globally
With reference to the above statement and relevant literature, critically evaluate the trends in IFRS adoption globally and factors influencing the continued divergence in actual reporting practices of IFRS-adopting jurisdictions and firms.
2. Further Details
Your report should include an evaluation of:
1. Characteristics of IFRS as a global set of reporting standards.
2. Trends in IFRS adoption globally.
3. Factors influencing different national patterns of IFRS practice, with examples (where appropriate).
4. Factors influencing different IFRS practice among companies, with examples (where appropriate).
Your coursework should demonstrate meaningful reference to relevant literature and should be presented in the format of an essay with a maximum word length of 3,000 words excluding your appendix (if any) and reference list.
Note: This assignment is an individual project in order to demonstrate students’ ability to communicate clearly and appropriately via a written essay.
3. Assessment Rubric/Criteria
An overall grade will be awarded on the basis of evidence of:
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Structure |
Effectiveness of Introduction including clear statement of aims and approach |
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Development sections – quality/coherence of sections and logical progression through material |
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Logical conclusions that relate to, and stem from, previous discussion |
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Content |
Discussion of the characteristics of IFRS as a global set of reporting standards. |
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Evaluation of trends in the adoption of IFRS globally |
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Evaluation of factors influencing different national patterns of IFRS practice |
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Evaluation of factors influencing different IFRS practice among companies |
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Literature |
Identification and use of relevant literature |
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Quality and breadth of reading |
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Correct citation |
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Style and quality of written communication. |
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Presentation |
Good essay structure including clarity and conciseness. |
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Originality. |
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Word count |
Essay within 3,000 words. If not, the essay does not meet length criterion and the grade awarded could reflect the fact that this requirement has not been met. |
4. Feedback
For this assignment, individual feedback will be provided via Moodle. Generic (class-level) feedback and grade profiles will be posted on Moodle.
Students can use academic staff office hours for additional feedback on your work
5. Submitting
Submit your coursework using the named submission link in the Assessment Section of your Course Moodle page. Take care to submit by the deadline or you may face lateness penalties.
Document creation- Individual Written
1. Please name files in the following way: StudentID_CourseCode_QuestionNo. e.g. 7299019_ACCFIN4029_1. If there is no question choice, use 1 as the default.
2. The file type must be saved as .doc, .doxc, .xls, .xlsx or .pdf.
3. Include your student ID in your document, ideally in the header on each page with the course code and title, e.g. 2489545_ACCFIN1003_Finance1.
4. The maximum file size limit on Moodle is 230MB
6. Student conduct
Referencing and bibliography
For information, please goto the University Library webpage.
Plagiarism
For advice and more information, please go to:
• Student Learning Development web pages
• University Plagiarism Statement
If you make use of AI at any point in your research or writing process, no matter at what stage, you must acknowledge the use of that source/platform as you would any other piece of evidence/material in your submission.