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论文题目：SUMMATIVE ASSIGNMENT
论文语种：英文
您的研究方向：
是否有数据处理要求：是
您的国家：英国
您的学校背景：
要求字数：3000以上
论文用途：硕士课程论文 Master Assignment
是否需要盲审（博士或硕士生有这个需要）：
补充要求和说明： [email protected](1455780998)
SUMMATIVE ASSIGNMENT
Assignment brief
Choose two quoted companies in similar industry sectors; one of which reports under IFRS and the other under US GAAP (for example Tesco and Wal-mart). Ensure that the financial reports of both companies are available from their respective websites and their comparative financial data is available on Datastream.
Part A
Prepare a business report for an investor wishing to invest for maximum capital growth in the longer term, who is comparing the relative prospects of the two companies chosen.
Your report should address the following:
A brief outline of the reasons for your choice of companies
Analysis of the financial strengths and weaknesses revealed by the reports of the two companies
• Assessment of the position of the companies among their national industry/peer groups in terms of size, influence and standing.
• Review of the market perception of the company in terms of stock price performance and response from the analyst community.
• Any significant changes to the companies and their environment.
• An evaluation of the impact of international differences between the reporting styles and practices of the IASB and FASB and the impact on the comparison chosen.
(NB A detailed reconciliation of different accounting standards is NOT required).
The report should also include:
An executive summary
Graphical illustrations where appropriate
Identification of data sources
(70 marks)
Part B
US standard setters have recently announced a ‘roadmap’ to convergence between US GAAP and IFRS. Critically evaluate the pressures for convergence and the extent to which such an exercise will be successful. You may wish to use the companies in Part A to illustrate if appropriate.
(30 marks)
#p#分页标题#e#
This is an individual assignment.
Overall word limit 3000 words maximum (excluding tables/figures)
The word count should include all the text (plus endnotes and footnotes,) but exclude diagrams, tables, bibliography and appendices.
MARKING GUIDELINES
Performance in the summative assessment for this module is judged against the following criteria:
• Relevance to question
• Structure/presentation & clarity of writing
• Scope & relevance of literature review
• Rigour of argument
• Evidence of understanding
• Conclusions/Recommendations
1）要求in-text reference和reference list
2）类似duo.dur.ac.uk内的论文
3）在IFRS制度下 DHL
4）在GAAP制度下 FedEx
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