A. Research topic: Accounting for carbon emission allowances
The growth in the carbon emission trading schemes internationally has led to the accounting treatment and disclosure of emission allowances becoming more relevant (Black 2013, de Augiar, 2018; Paul et al., 2017). However, a pressing concern in accounting practices is the lack of a specific International Financial Reporting Standard for emissions allowances/rights. This has led to insistency in the accounting measurement of emissions allowances/rights.
This research project will investigate the accounting practices in emissions allowances/rights by drawing on data from the annual reports of companies from the material industry based in Australia and European Union membership countries.
B. Submission requirements
1. Group formation and submission
Each group consists of no more than three members. For groups has more or less than three members, permission must be sought in writing (by email) from the lecturer.
Submission of this assignment by due date is compulsory for the successful completion of the subject.
2. Assignment Component 1: Group Progress Report (5%)
The group progress report, signed by all group members on the prescribed form (see attachment), must be submitted to the lecturer no later than XXX
3. Assignment Component 2: Written assignment (25%)
a. The written report must be submitted through the Turnitin online submission on LMS.
Note: If you experience difficulty in submitting your group assignment online, please contact La Trobe Edu Tech service at https://latrobe.service-now.com/edt?id=edt_index for assistance, or by phone 03-94791555
b. The Turnitin Similarity Report should be no more than 15%.
c. The University requires fair, consistent and transparent treatment of late submission of assessment tasks. The procedure for late submission is documented in the Late Submission of Assessment Tasks document (Ref. no. 112027D). It states:
The standard penalty for late submission of assessment tasks is 5% of the marks for that task for each delay in submission of a day or partial day up to a maximum of five (5) working days after the due date. Assessment tasks will not be accepted after the earlier of the following occurrences:
The fifth (5th) working day after the due date; or Feedback on the assessment task has been returned to any student by the Teaching Team member.
d. Students are responsible to protect their work and save data by making necessary backup. Loss of data due to a computer or storage devices problems will not be considered a legitimate reason for an extension.