University of Essex
ESSEX BUSINESS SCHOOL
BE-130 CURRENT ISSUES IN FINANCIAL REPORTING
Spring term 2017 COURSEWORK QUESTION
Compulsory coursework question:
‘IAS37, Provisions, contingent liabilities and contingent assets has undermined the traditional accounting concept of prudence and led to considerable volatility in the reported earnings of many companies.’
Discuss to what extent (if any) you support the above comments.
Provide examples to illustrate your answer.
The essay must not exceed 1500 words, excluding footnotes and bibliography. In the interest of fairness to all students, lecturers or class teachers cannot comment on individual draft essays.
The essay should be word-processed (double-spaced in 12-point relevant font such as Times New Roman or Arial). The number of words should be stated on the coursework cover sheet.
Your coursework is to be submitted online via FASER by 9:00am on Monday 20th February 2017 (Week 21). You do NOT need to submit a watermarked paper copy for this coursework. Information on late submissions or non-submission of online or hard copies can be found in the undergraduate student handbook.
All materials used to prepare this coursework need to be accordingly referenced, as university rules on plagiarism apply.
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