Order Description
Assessment Criteria

The submission will be assessed against the following criteria:
� Thoroughness of research;
� Thoroughness and credibility of assumptions;
� Coherence of arguments;
� Consistency of arguments through the submission;
� Attention to detail;
Group Assignment (30%)
Accounting for Corporate Structure (ACCT 603)
Semester 1 2016
Dr Waleed Abdel-Qader
Peter Faber Business School
Australian Catholic University

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 details and assessment criteria:
1. Group assignment with no more than three students in each group
2. Maximum length 2500 words
3. Submission due date: Week 10, lecture time

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.