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C39CI2 Contemporary Issues in Financial Reporting

Written Review (15%): Group work ( 3 to 5) Submission

Select one of the following topics to research:

1. Discuss the impact of IFRS 8 on reporting practices: Associated Journal Paper:Nichols, N., Street, D., Cereola, S. (2012).An analysis of the impact of adoptingIFRS 8 on the segment disclosures of European blue chip companies. Journal ofInternational Accounting, Auditing and Taxation , Volume 21, Issue 2, pp. 79105.

2.Discuss the value relevance of the foreign translation adjustment: Associatedreading: Louis, H. (2003).The value relevance of the foreign translation adjustment:The Accounting Review, Volume 78 Issue 4, pp. 1027-1047

3..Discuss the importance of narrative reporting in financial reports of listedcompanies. Associated reading: Linsley, P.M., and Shrives, P.J., 2006. RiskReporting: A study of risk disclosures in the annual reports of UK companies. BritishAccounting Review, Volume 38, Issue 4, pp. 387-404

Identify at least 3 but not more than 6 documents to analyse in addition to theassociated reading provided above. A document includes book chapters (but not atextbook), documents produced by accounting regulators and/or governmentdepartments, articles in the professional press e.g. Accountancy magazine andacademic journal articles and articles on the web. At least one document chosenshould be an academic journal article from peer reviewed journals such as European

Accounting Review, Accounting and Business Research etc. They may all beacademic journal articles if you prefer. The Association of Business Schools (ABS)web site provides lists of journal rankings to enable you to select suitable journals.

Outline the issues involved in the debate and analyse the contribution to the debateprovided by the selected documents. In your introduction you should state clearly thetitle and authors of the documents you have chosen to analyse. Clear referencingshould be provided throughout the essay using Harvard style (for an example of aformat for referencing see British Accounting Review or European AccountingReview).

Do not cut and paste large chunks of text from the Internet without attribution andwithout explaining how they contribute to the argument and discussion you areputting forward. You may quote from your sources but you must put the quotes inquotation marks, provide references and explain in the surrounding text why thematerial is included in your essay. If you rewrite material in your own words youshould still provide a reference to the source material even though you may havechanged words, shortened or summarised the original text. The list of referencesshould include all the selected documents plus any other authors/documents that thestudents have quoted. Use the Harvard referencing system. See below for furtherinformation on Referencing and Scholarship.

Word limit: 1500-2000 words excluding references, tables and appendices if any.

Submission date: Week 11 Thursday by 3pm in the coursework office.

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Late Submission: The school policy is that that there is an automatic penalty of 30%of the mark deducted when coursework is submitted late. The penalty remains inplace unless and until it is lifted by the Progression Board after any extenuatingcircumstances have been reviewed by the mitigating circumstances committee and arecommendation for removal of the penalty has been made. If there is an extenuatingcircumstance please contact the school office directly to inform them about this.

Assessment criteria: the assignment feedback form on VISION will be used indetermining your mark

Milind Vinod

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School of Management & Languages

Referencing and ScholarshipScholarshipIt is important as a student at university to read as widely as possible around yoursubject. Your reading might include media and news but should, in particular, beinformed by robust academic work.

There are a number of primary objectives for academic reading: To understand a theoretical concept To develop broader understanding of a subject To expand applied or practical knowledge of a subject To understand alternative viewpoints so it is possible to compare and contrast

ideas.

Textbooks are acceptable reading for introductory courses and early years of study.In later years you will find that textbooks can provide the basis for understanding ofan area of study. However, you are also expected to refer to current researchpublished in academic journals. Do not confuse scholarly electronic sources withother kinds of information available on the web.

Many web-based sources are useful, for example, the internet has excellent dataabout organisations (often written by the firms themselves). There is lots of valuablesecondary data, such as economic/market/ population/etc. statistics from official andpolicy bodies. However, there are many dangers with relying on the internet for data.You must therefore use with caution. Examples of poor information on the web are:

open-source information, such as Wikipedia these have no quality controlmeasures, so you cannot know if the source is accurate or robust. You shouldtherefore avoid open-source sites in assessed work.

newspaper and other media articles can be very informative but they usuallycomprise opinion or a political or social slant so be aware of this when youuse them

ReferencingIn all academic writing Referencing is essential. Citing sources is the key mechanismused to demonstrate the quality of arguments and evidence. It also allows you todemonstrate that you are not stealing other people's work. Taking other peopleswork and implying it is yours by not citing it correctly is plagiarism. Plagiarism is aserious academic offence. Seehttp://www.hw.ac.uk/registry/resources/PlagiarismGuide.pdf.The School of Management & Languages uses the Harvard Referencing system.

In your assessed work you are expected to use Harvard Referencing whenever youcite a course of information: when you state facts, cite data, or present an argument

informed by your readingo state which sources support your work

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http://www.hw.ac.uk/registry/resources/PlagiarismGuide.pdfhttp://www.hw.ac.uk/registry/resources/PlagiarismGuide.pdfhttp://www.hw.ac.uk/registry/resources/PlagiarismGuide.pdf

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o if you are presenting a critical analysis also cite the sources that you arerefuting

The library has some excellent information on how and where to cite using theHarvard Referencing system. See in particular http://www.hw.ac.uk/library/Harvard%20citing%20and%20referencing%20handout.pdf

References should be cited in text and in a separate References Section at the endof your work.

In text referencing should follow the general rule: Author name (date, page noswhere appropriate)e.g., It has been suggested by Reed (2008, pp.30-31).... orthis has been foundseveral times(Allan, 2001) orPeople should make sure to reference their work(McKee, 2007, p.9).

In References Section all sources should be listed in alphabetical order by author

name:e.g., Hall, J. (2006) Face facts: a blow for Mars conspiracy theorists, Nature,

vol.3, p.4-30.

The link provided above and the presentation available at Cite-Ref-Harvard-Style.pptprovide many more examples of referencing different types of material. The libraryalso runs several useful sessions on academic practice and plagiarism.

Self-plagiarism is considered a disciplinary offence. Self-plagiarism is defined asusing the same piece of work or parts of the same piece of work in submissions fordifferent courses, or different assessments within the same course. Please seehttp://www.hw.ac.uk/ordinances/for full information on academic rules.

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