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6-1 Presentation: International Accounting Standards
Yvonne, see the rubric for specific comments.
View Graded Rubric
Content: Rules-Based Versus Principles-Based Accounting
Meets “Proficient” criteria and provides in-depth analysis contrasting rules-based versus principles-based accounting based on peer-reviewed sources
Delivers concise summary of rules-based versus principles-based accounting highlighting the differences between the two
Summary is incomplete or fails to effectively contrast the two types of accounting
No summary or contrast of rules-based versus principles-based accounting
Score of Content: Rules-Based Versus Principles-Based Accounting,7 / 10
Yvonne, you have some slides in which you state the differences between rules and principles-based accounting. There are some inaccuracies that detract from the clarity and substance of this section. Accounting Assignment Help.
Bullet points #2 and #3 sounds as though you have reversed or confused rules and principles-based accounting.
Content: GAAP and IFRS Scenario
Meets “Proficient” criteria and scenarios are from a peer-reviewed source
Provides at least two scenarios published within the last 5 years and a concise, detailed summary of how each of the situations would have been handled under the GAAP principles and how the same scenario would have been handled under the IFRS principles
Summary is lacking focus and/or a summary of how details of situation would be handled. Scenarios are more than 5 years old
Fewer than 2 scenarios; no attempt made at summarizing the differences in handling chosen scenario
Score of Content: GAAP and IFRS Scenario,0 / 10
Yvonne, as explained in the week’s course announcement (see the examples provided), if you discuss at least two published accounting scenarios and describe how GAAP and IFRS would treat a particular reporting issue, the rubric awards up to 10 points here for that.
Content: Global Corporate Governance
Meets “Proficient” criteria and provides peer-reviewed sources to support explanation
Presents a logical, concise explanation of the difficulty in maintaining global corporate governance
Explanation is lacking focus and/or details of potential difficulties in global corporate governance
No explanation provided; explanation does not relate to the difficulties of global corporate governance
Score of Content: Global Corporate Governance,7 / 10
Yvonne, you have some points that are relevant here in terms of differing laws. Accounting Assignment Help. On slide #9, bullet points 2 & 3 I have questions about the substance and accuracy of your statements: that the size of the board necessarily corresponds to the size of the company and each country requiring its own leadership. Yes, there will be local management for all companies who will report to a headquarters unit, executive management, a board of directors. See this resource: https://www.coso.org/documents/COSO%20McNallyTransition%20Article-Final%20COSO%20Version%20Proof_5-31-13.pdf. In particular see Table 2 on page 6.
Content: GAAP or IFRS Personal Conclusion
Meets “Proficient” criteria and provides peer-reviewed sources to support stance
Position clearly stated and supported by at least 3 concise points for or against the change from GAAP to IFRS
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Position on switching from GAAP to IFRS is ambiguous and unsupported or under-supported
No position stated; position not supported by any points
Score of Content: GAAP or IFRS Personal Conclusion,9 / 10
Yvonne, good job of stating your personal conclusions.
Slides are organized in a logical way that complements the central theme; transitions are well-paced to create a natural and engaging flow
Slides are organized in a logical way, and transitions are paced so that the material is easily accessible
Slides are organized mostly in a logical way, and transitions are paced so that the material can be understood with focus and effort
Slides are organized in a way that is illogical OR transitions are paced so that the material cannot be understood
Score of Organization,14 / 20
Yvonne, a couple of aspects that would enhance the flow of information for your presentation would be detail in your speaker’s notes to complement the slide content and art and imagery to capture and retain your audience’s attention. Accounting Assignment Help.
There is a consistent visual theme that helps enhance understanding of the ideas; includes multiple types of media
Original images are created using proper size and resolution that enhance the content; includes more than one type of media
Visually depicts topic and assists audience; images are of proper size and resolution
Graphics are unrelated to content and cross over each other; distracting, busy, and detract from presentation
Score of Visual Appeal,17.5 / 25
Yvonne, good job of integrating a colored background for your presentation. If you incorporate multiple media types, the rubric awards additional points here for that. Accounting Assignment Help.
Narration (Research/Speaker Notes)
Mechanics and style ensure clarity; incorporates multiple properly cited scholarly resources
Mechanics and style promote clarity; incorporates some properly cited scholarly resources
Mechanics and style make narration intelligible; incorporates very few properly cited scholarly resources
Several mechanical errors OR does not incorporate scholarly resources
Score of Narration (Research/Speaker Notes),10.5 / 15
Yvonne, your speaker’s notes are especially brief and have less content and detail than the slides. There is an opportunity to continue development to incorporate substantive detail from your research to illustrate what detailed content you would present to your audience. Accounting Assignment Help.