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ASSIGNMENT QUESTION

PURPOSE The purpose of this assignment is to provide learners the opportunity to assess the primary qualitative characteristics of accounting information. REQUIREMENT Compare and assess the primary qualitative characteristics of accounting information of a listed companys financial statements between year 2009 and 2010. Tugasan hendaklah ditaip dengan menggunakan saiz fon 12 Times New Roman dan langkau baris 1.5.

Low Criteria Introduction. 1 Weight 0 No introduction was provided. 1 Introduction covers any one of the following: name of the business, location, product/services and financial strength over the last 2 years. Both primary and secondary qualitative characteristics of accounting information were inaccurately identified and poorly explained. Shallow assessment of accounting information that exists in the financial statements was conducted. Shallow assessment was conducted on some of the accounting procedures and disclosures that exist in the financial statements.

Fair 2 Introduction covers any two of the following: name of the business, location, product/services and financial strength over the last 2 years. Both primary and secondary qualitative characteristics of accounting information were adequately identified and explained.

Above average 3 Introduction covers any three of the following: name of the business, location, product/services and financial strength over the last 2 years. Both primary and secondary qualitative characteristics of accounting information were adequately identified and explained with some examples given.

Excellent 4 Introduction covers all of the following: name of the business, location, product/services and financial strength over the last 2 years. Both primary and secondary qualitative characteristics of accounting information were accurately identified and thoroughly explained with the support of suitable examples. Max Marks

Explanation of the qualitative characteristics of accounting information.

No explanation was provided. 1.5

Assessment of information relevance over the years (20092010). Assessment of information reliability over the years. (20092010).

No assessment was conducted. 2

Adequate assessment of accounting information that exists in the financial statements was conducted.

Comprehensive assessment of accounting information that exists in the financial statements was conducted.

Comprehensive and in-depth assessment of accounting information that exists in the financial statements was conducted. Comprehensive and in-depth assessment was conducted on all of the accounting procedures and disclosures that exist in the financial statements.

No assessment was conducted. 2

Adequate assessment was conducted on some of the accounting procedures and disclosures that exist in the financial statements.

Critical assessment was conducted on most of the accounting procedures and disclosures that exist in the financial statements.

Conclusion 1

No conclusion was given.

The conclusion was poorly written.

The conclusion was relevant and covered minor parts of the assignment.

The conclusion was relevant and covered major parts of the assignment

The conclusion was relevant, comprehensive and summarised all pertinent points in the assignment.