这个作业是完成资产相关的金融报告
ACCT6001: Intermediate Financial Reporting

“不承认内部产生的无形资产,包括研究产生的无形资产
和开发活动,这会降低财务报表的决策效用。”
必需:讨论此声明。您的说服力文章应包括:
•适当的介绍性段落;
•解释内部产生的无形资产的会计处理方法,包括那些
源自国际会计准则第138号(无形资产)下的研发活动;
•对内部生成的无形资产业务示例的描述,并带有说明
实体在其财务报表中如何对待它;
•一(1)个论证点,支持对内部产生的无形资产的确认
包括实体财务报表中的研发活动产生的结果。
包括对AASB概念框架2019基本定性特征的引用;
•一(1)个已发展的论点,反对承认内部产生的无形资产
资产,包括实体财务中研发活动产生的资产
陈述。包括对AASB概念框架2019基本定性的引用
特性和
•结论,包括您对陈述的看法以及支持的理由。
个人任务的目的是评估您讨论争议的能力
通过个人书面有说服力的论文回应来围绕无形资产的识别。
虽然“个人分配”是在财务报告范围内设置的,但它也旨在进一步
发展你的:
• 商业分析;
• 批判性思考;
•有说服力的写作;和
• 沟通技巧。

3. Suggested resources
Students should refer to the resources listed below as a starting point to complete this assignment.
Students are strongly advised to research other resources.
All sources used in completing Individual Assignment have to be cited according to the APA style of
referencing.
4. Assessment Criteria
Individual Assignment represents 20% of your total mark for ACCT6001 and is compulsory.
Assessment guide Mark/20
Introduction that provides insight into the issue and a clear opinion and/or line of
argument for the persuasive response /2
Explanation of how internally generated assets including those resulting from
research and development activities are treated under AASB 138 /3
Description of a current business example of an internally generated intangible asset with
an explanation of how it is recognised in the entity’s financial statements
/3
Valid discussion of required argument points in a persuasive essay. Discussion
demonstrates critical thinking/reasoning supported with relevant evidence and/or
academic reference(s)
/8
Conclusion that supports the line of argument developed throughout the persuasive
response supported by an appropriate reason(s)
/2
Communication, style, clarity of expression including spelling, grammar, punctuation
and proper referencing using APA style /2
Final mark /20
You are expected to explain in your own words rather than copying and pasting information
from sources.
Academic Honesty
As a student of the University, you are responsible for taking part in your education in an honest and
authentic manner. It is, therefore, expected that you take extra care to ensure that there are no
breaches of academic honesty. All individual Assignment will be manually and electronically checked
for plagiarism (copying). Any perceived breaches of academic honesty will be referred to the Office of
Educational Integrity for further investigation and penalised if verified. You can read more information
on what plagiarism is and how to avoid plagiarism from the University link:
http://sydney.edu.au/students/academic-dishonesty-and-plagiarism.html
Students are reminded all sources of support for the Individual Assignment must be acknowledged and
failure to acknowledge such support may potentially breach the University’s academic honesty
requirements.


EasyDue™ 支持PayPal, AliPay, WechatPay, Taobao等各种付款方式!

E-mail: easydue@outlook.com  微信:easydue


EasyDue™是一个服务全球中国留学生的专业代写公司
专注提供稳定可靠的北美、澳洲、英国代写服务
专注提供CS、统计、金融、经济、数据科学专业的作业代写服务