Group Assignment (30%)
Accounting for Corporate Structure (ACCT 603)
Critically evaluate the Australian requirements for accounting for:
(1) Business combinations.
In your discussion you should specifically address the following issues:
• The significance of the reporting entity concept in accounting for business combinations
• The implications of the requirement to use the acquisition method of accounting for business combinations
• The determination of fair values of assets in a business combination
• The reasons for the choice of fair value to measure assets and liabilities acquired in a business combination
• Accounting treatment of gains on bargain purchases
(2) Going Concern
Key assignment date: Week 10, lecture time details and assessment criteria:
1. Maximum length 2500 words
2. Submission due
Assessment Criteria
The criteria used to assess the submitted assignment will be:
• Ability to work collegially in a group environment for shared success.
• Evidence of relevant research and demonstrated understanding of research materials. As a minimum students should consult the references listed under additional resources in the Unit Description
• The structure, coherence and logic of arguments and analysis presented.
• Demonstrated understanding of the subject matter that is the focus of the assignment topic
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