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Examine the requirements for measuring assets at fair value in the following accounting standards: IAS3/AASB 3 Business Combinations IAS116/AASB116 Property, plant and equipment IAS138/AASB138 Intangible assets a. How can fair value be determined in each

  1500 words

 

Examine the requirements for measuring assets at fair value in the following accounting standards:

IAS3/AASB 3 Business Combinations IAS116/AASB116 Property, plant and equipment IAS138/AASB138 Intangible assets

  1. How can fair value be determined in each of the standards?

  2. What impact would the differences in the methods allowed to determine fair value

    have on the financial reports?

  3. Do you think the requirements for an active market in relation to intangibles assets is

    justified? What problems could occur if the active market requirement was not included for intangible assets?

    Assessment criteria

    2000 words max.

    Excellent (HD)

    Very Good (D)

    Good (C)

    Satisfactory (P)

    Unsatisfactory (F)

    1. Introduction (10)

             

    2. Body/Discussion (40) Critical evaluation of topic

             

    3. Recommendation/s (10) Conclusion (5)

             

    4. Examples (10)

            page2image30576

    6. Referencing, citations (5)

            page2image35232

    7. Evidence of reading, quality and quantity (10)

    page2image37624   page2image38672    

    8. English expression, coherence, grammar and spelling. Logical flow of ideas (10)

    page2image42944   page2image44344    

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