Assignment

This assignment carries weight of 20% of the total
assessment value.

It is required to be submitted in as both a hard copy and a
soft copy (Safeassign on your bb). Your hard copy will be handed back to you
once marked.

It is to be in a report format, complete with correct
referencing

Assignment
requirements.

An extensive consultation paper has been provided to you
related to the Conceptual Framework from the International Public Sector
Accounting Standards Board.

As a group, you are to read the report, understanding its
purpose and then discuss Phases 3 and 4 (Measurement as well as Presenting
information in GPFR’s). NOTE: you are
not required to discuss Phases 1 & 2.

This will require further research by your group to
understand the background, a clear understanding of the relevance of each phase
and a discussion as to where this will lead, what the likely outcomes are and
why. You should consider and include the history and practices in Australia in
your report, e.g. AASB and the structure that existed pre-IASB. As a
conclusion, you are to include what you have learned/understood from the paper
and from your findings.

Assessment

Whilst it is expected that each submission will differ,
assessment consideration will be based on the effort undertaken, the research
and the understanding shown. Each assignment will be considered on the merits
and quality of the submission. Poor presentation and referencing will draw mark
deductions.

Please note: generally marks will be the same for all group
members so it is important to ensure as a group, you are satisfied with your
group members’ contribution.

Attachments:

CP-Conceptual….pdf

HA3011-Advanc….docx