Critically evaluate whether Prudence should be reinstated in the IASB’s Conceptual Framework. You are required to focus on the use /misuse of Provisions for Liabilities to illustrate your points.”
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Get Help Now!The purpose of this assessment is to analyse the debate about the exclusion of Prudence from the 2010 version of the IASB’s conceptual Framework. You should link this debate with a critical evaluation of how Prudence affects the treatment of Provisions for Liabilities in Financial Statements. You should conclude with your personal opinion.
Approach to the assignment:
Step 1. Research the topic and submit an essay plan of a maximum 2,000 words. This should be accompanied with a bibliography demonstrating the breadth of your research.
(You will be expected to use a range of recent, relevant academic sources. Do not use website references alone).
Step 2. Write the essay making use of the feedback from your essay plan. It is expected that several drafts will be written before final submission.
Step 3. Final read through and checks on spelling, grammar, referencing etc.
Tip: try to use practical examples from FTSE 100 companies to illustrate your points.
It is essential: that you use Harvard Referencing.
Feedback/Marking criteria for this Assignment
Performance will be assessed using the grading criteria attached.
| Learning Outcomes: Knowledge and Understanding tested in this assignment: |
| The alternative approaches adopted for financial reporting
The IASB’s framework for the presentation and preparation of financial statements Relevant international accounting standards – in this case IAS 37 |
| Learning Outcomes: Skills and Attributes tested in this assignment: |
| Critically evaluate the impact of the IASB’s conceptual framework on financial reporting
Apply and evaluate relevant accounting standards – in this case IAS 37 |
Critically evaluate whether Prudence should be reinstated in the IASB’s Conceptual Framework. You are required to focus on the use /misuse of Provisions for Liabilities to illustrate your points.”
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