INTERNATIONAL ACCOUNTING

SEMESTER 1 - SESSION 2022/2023

GROUP ASSIGNMENT GUIDELINE

GUIDELINE:

1. Make a group of 7 students, assign team leader

2. Team leader will responsible for allocating tasks/works for members
Keep a table of presence and contribution of individuals
Organise team meetings (choose topics, discuss the inclusions must be
relevant to the reports, draft proposal)
3. The report reference should use at least 10 various sources
4. Final report should be at least 2,000 words (submit via turnitin)
5. In class presentation from lecture weeks 10 and 12
6. For further questions contact your lecturer
PRESENTATION
International Accounting
1. Country Assignment (to be completed and submitted by groups as specified)
2. This assignment requires a brief independent write up of the “accounting system for
public companies” of one country. You must choose a country, and only one group may
present any one country.
3. Presentation is required in class from October including PowerPoint slides & a written
report (equivalent to 2,000 words)
4. Suggestion from our lessons:

Using the slide as a guide, list and describe the major influences on the accounting
systems in place and important influences on the development of the system, how
standards are set and for an IFRS country, the process prior to the adoption of IFRS.
Remember that standards are constantly evolving, so both older and recent sources are
critical.
Objectives of this assignment include:
• Learning that accounting systems of countries are very different.
• Learning that there are many sources and no single best source. You may need a lot of
digging to develop an outline of the accounting system. We have discussed many of these
sources in class, and some of the constraints.

Sources include; www.IFRS.org; www.IASPlus.com; accounting associations in

(your country); governments in (your country); stock exchanges in (your country); annual
reports of companies; searching on “doing business in (country)” or “accounting
standards in (country); library books; journal articles and many other sources (Suggestion
from Peter Secords).

EVALUATION RUBRIC FOR GROUP PRESENTATION

Learning 0-39 40-50 50-70 70+
outcome

Presentation Poor Fair Good Excellent

Presentation very Presentation Presentation includes Presentation

difficult to follow includes most of all basic information seemed very
and unorganized, the required requested, in organized and clear.
possibly even information. reasonably organized Presented in a
confusing. Audience Subject information fashion Audience was logical manner,
had trouble jumps around and able to follow and provided
understanding or not presented understand. information that was
following. clearly so audience not requested, etc.
can follow.

Subject Poor Fair Good Excellent

Knowledge

Students do not Students are Students are at ease Students

have grasp of uncomfortable with financial demonstrate full
financial analysis; with financial analysis, explanations knowledge (more
students cannot analysis and missed are complete than required) of
answer questions some of the financial analysis by
about subject. required addressing many
information . scenarios; full
explanations and
elaboration.

Eye Contact / Poor Fair Good Excellent

Voice

Students Students Students maintained Students maintained

demonstrated occasionally eye contact most of great eye contact.
minimal eye contact. showed good eye the time. Voice was Students were easily
Student voice was contact. Students' clear and understood, no filler
unauditable, voices were understandable, words, and varied
mumbled, or difficult to minimal filler words voice tone and
otherwise not understand or used. volume.
understood. hear, lots 'ums' or
other fillers.

Group Dynamic Poor Fair Good Excellent

Entire group did not Few members Most members All members equally
equally participate contributed. Only a seemed to contribute contributed and
or did not seem to few seemed to and had knowledge seemed to have
 have understanding have subject of subject. good grasp of
of subject matter. knowledge. subject matter.

……………….

EVALUATION RUBRIC FOR GROUP ESSAY

Learning outcome 50 60 70 80+

Introductory Needs Fair Good Excellent

improvement

The introduction The introduction The introduction is

The introduction states the topic clearly states the very interesting,
does not clearly and includes a topic and includes clearly states the
state the topic, thesis statement, an adequate thesis topic that will be
and/or no thesis but the thesis is statement that developed in the
statement is either flawed or provides a preview essay, and includes
present. does not provide of the main points a well-constructed
a preview of the of the essay. thesis statement
main points of the that provides a
essay. preview of the
main points of the
paper

Support Needs Fair Good Excellent

improvement
Excellent

The evidence Appropriate and

Insufficient amount provides some adequate amount
Strong and
of evidence, support to the of evidence is used
adequate evidence
misinterpreted author's main to support the
is used to support
evidence, and/or points. Some author's main
the author's main
very limited ideas are vague or points.
points.elaboration.
evidence is used to
not clearly
support the
supported room
author's main
for improvement.
points. Needs vast
improvement..

Quality of Content Needs Fair Good Excellent

improvement
Good

The writer shows The writer

The writer is an understanding demonstrates a
The writer has a
unclear about the of the topic, but superior
good control of the
topic he or she is some ideas are understanding of
topic he or she is
writing about. The not fully the topic he or she
 discussion is not developed. writing about. Main is writing about.
focused. ideas are Main ideas are fully
adequately developed.
developed.

Conclusion Needs Fair Good Excellent

improvement

The essay has a The essay has a The essay has a

The essay does not conclusion detailed conclusion detailed conclusion
contain a detailed restating the restating the thesis restating the thesis
conclusion thesis or main or main points. or main points and
restating the thesis points. The reader Little doubt is left in wrapped up the
or main points. The is not completely the reader's mind. paper satisfactorily.
essay ends with the convinced as the The reader is fully
reader doubting conclusion is not convinced by the
the viewpoint of fully clear. author's argument.
the author. The
meaning of the
discussion is not
clear..

Language/Grammar/ Needs Fair Good Excellent

style improvement

The essay is The essay is written The essay is well-

The essay is not mostly clear, but in a clear, easily written. The
clear and contains it contains several accessible form for language is clear
many grammatical, grammatical, the reader. It and sophisticated.
spelling, and/or spelling, and/or contains some
Grammar, spelling,
errors. errors. grammatical,
and errors are
spelling, and/or
minimal.
errors.

APA REFERENCING

The referencing format for all student assignments and research reports is adapted from the American
Psychological Association (APA) style. The following items show how various sources of information are
referenced in the assignments or research reports.

1. Articles in journal:
Scruton, R. (1996). The eclipse of listening. The New Criterion, 15(3), 5-13.

2. Book, two authors.

Toller, M., & Fielding, J. (1998). Global business for smaller companies. Rocklin, CA: Prima
Publishing.