Coursework assignment  

Advanced Financial Reporting and Theory

Background

Read the article by Deller (2017) from the Accounting and Business ACCA periodical for some background information and answer the following question:

Requirements

Share based payments are widely implemented for employees, particularly senior managers, as a means of motivating them and hence enhancing corporate performance.  IFRS 2 provides specific guidance in relation to how share based payments should be accounted for and reported in the financial report.  One aspect of Positive Accounting Theory (PAT) is that managers will always seek to maximise their own self-interest through a range of means, such as manipulation of financial information.

You are required to critically discuss the above statement and evaluate whether the key constructs behind PAT justify its key assumptions.

Structure

This is an academic assignment and extensive use of academic references should be used to support your discussion.  The work should have an introduction, main body with suitable sub headings structured around the key questions asked and a conclusion.  You can also use appendices to support any relevant points.  Please see the detailed assessment criteria and the feedback sheet that will be used to assess your assignment.

Reference:

Deller, A. (2017) ‘Share-based payment’ Accounting and Business, July/August 2017, pp49-51. Available from: http://www.accaglobal.com/uk/en/member/discover/cpd-articles/corporate-reporting/deller-jul17.html  

[Date accessed:  18^th September 2017]

YOU SHOULD ALSO NOTE:

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The coursework assignment report narrative should not exceed 1,500 words in length