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Essay Instructions: Accounting Theory
Assignment questions
Define and discuss the meaning of the term ?measurement?.
Define and explain the three types of measurement. Which of these types of measurement best describes ?measurement? in accounting? Provide examples to support your answer.
How many different accounting measures can you identify from the financial statements of your chosen company? Provide a table that shows each of the items being measured grouped into each measurement basis. For example, which items are measured at historic cost, fair value etc. Be sure to define and discuss each of the measurement bases.
Based on the data you have collected from your company?s annual report, draw a conclusion about the extent to which contemporary accounting practices can be considered to be ?measurement?.
What are the views of academics and practitioners on the application of ?fair value? measurement in contemporary financial statements? Identify at least five published articles (academic and/or practitioner focused) that have been published since 2000 and are not included in the materials for this unit to answer this question.
Based on your analysis of the literature and of the financial statements for your company, draw a conclusion about the use of fair value in financial statements. Justify your conclusion.

Essay Instructions: Discuss, in essay format, the following quotes in terms of accounting theory development and its relationship with economics:
? ?Positive Accounting Theory was embedded in a neo-liberal ideology and the unshakeable belief in the power of the market to solve almost all of society?s problems.? (Gaffikin, 2008)
? ?Regulation is needed to move towards balancing some of these [social] inequalities and, in effect, to ensure the survival of capitalism.? (Tinkler, 1984)
? ?Resort to the types of normative speculation and presumptive methodologies as advocated by some accounting academics is an abrogation of the scientific commitment to understanding real accounting issues.? (Ryan, 1980)
? ?Alternative methods were sought ? methods which had underlying ontological and epistemological positions different from those of the positivist program that had dominated Western thinking for so long.? (Gaffikin, 2008).
? ?However, many of the systematic changes [in accounting] cannot be explained by regulation or the political process effect.? (Watts & Zimmerman, 1986)

Essay Instructions: This is to be a Research Paper titled Normative versus Positive Accounting Theory.

1. This paper is to logically and critically analyse and synthesize all aspects of Normative versus Positive Accounting Theory.

2. The paper must include the following core components concerning the theory topic:

a. Historical development of theory.
b. Current GAAP.
c. Suggested changes or problem areas revealed in the
debate area.
d. Analyze a & b above in relation to the Conceptual
Framework.
e. Suggest appropriate courses of action.

3. Please include an outline.

4. References:

1. Peer Reviewed Accounting and Business Journals.
2. References to FASB, IASB, SEC, or AICPA web sites may
be used.

Essay Instructions: I will forward all the assignment information I received including the Question document as well as the Research Writing Essay document they have given us. The book we use for the course is:
Australian Financial Accounting
Craig Deegan
Found here:
http://www.mcgraw-hill.com.au/html/7748.html

ADVANCED ACCOUNTING PRINCIPLES AND PRACTICE

COMPULSORY WRITTEN ASSIGNMENT



MARKS: 40


Assignment Task:
An entity’s financial accounting policies are selected and applied on the basis of either ex ante ‘efficiency’ or ex post ‘opportunistic’ arguments set out in positive accounting theory and various other relevant theories of financial accounting.

You are required to:

• describe and discuss these two contrasting arguments, regarding policy selection and application, in the context of positive accounting theory and the other relevant theories.
• place your description and discussion in the context of policy selection and application for both the accounting for intangible assets and the accounting for financial instruments.

Additional Information:
You will need to do some personal research in order to complete this assignment.

You are required to, and must, read and incorporate academic journal articles and other relevant materials.

The assignment may be completed as either an INDIVIDUAL assignment, or as a GROUP of TWO assignment. The length of the INDIVIDUAL assignment is 3,000 words. The length of the GROUP assignment is 4,500 words.

There are faxes for this order.