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ACCT3103 Advanced Financial Accounting – Video Presentation


One of the overarching learning goals of Advanced Financial Accounting is the accounting for the
relationships that can exist between investor and investee(s). Using the requirements of the relevant Australian
Accounting Standards (AASB Standards), the assignment requires students to research and critically analyse
information in order to identify the relationship between a number of entities, and prepare a formal
presentation on what the student has identified.

The assessment will be marked out of 20 marks, which will represent 20% of the total marks for the subject
grade. The allocation of marks is as follows:

Grading:
Knowledge / Topic fluency 10 marks
Presentation Style / Non-verbal skills 5 marks
Delivery / Verbal skills 5 marks
Total 20 marks

Deliverables:

Individual Business
Presentation
(4-minute video)

A PDF of the PowerPoint
presentation
(Save the PDF in 1 slide per page format, not exceeding 10 slides)



DUE DATE: 26 March 2025, 13:00.

Other important information
• A full marking criteria sheet is provided in the Assessment Folder. Please review the rubric for full
details of marking criteria.
• Videos that exceed 4 minutes in length will attract a penalty of 5 marks.
• Presentations that exceed 10 slides will attract a penalty of 5 marks.
• All instructions in this Task Sheet MUST be followed, or penalties will apply.
• Late submissions (without legitimate approvals) attract penalty of 2 marks per day late.



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Case Study Information
The Directors of Brisbane Ltd (a listed company) have come to your accounting firm (Basilica Accounting
Ltd) to seek advice on how to account for the investments they have in two (2) entities -- Sydney Ltd and
Canberra Ltd. Shares issued by each of the entities are ordinary shares with normal voting rights and have
been purchased by Brisbane Ltd in several stages. All key facts as known to the company are provided below:
Sydney Ltd
• Brisbane Ltd owns 40% of the issued capital.
• The remaining shares are owned by an investment company.
• The business was set up with Brisbane Ltd running the operation of Sydney Ltd and receiving a
management fee as a set percentage of profit. The investment company provided the majority of the
initial financing and receive a fixed yearly interest payment based on the initial financing provided. The
investment company is not involved in running Sydney Ltd and has never exercised its voting rights.
• In the years where Sydney Ltd record zero or negative profit, Brisbane Ltd does not receive any payment
but the investment company still receives the interest payment.
• The current board of directors of Sydney Ltd has six members and five directors on the board of Sydney
Ltd are appointed by Brisbane Ltd.

Canberra Ltd
• Brisbane Ltd owns 15% of the issued capital.
• Sydney Ltd owns 65% of the issued capital.
• The remaining shares are owned equally between two other shareholders.


Details Sought by the Directors:

The directors of Brisbane Ltd are unsure of how to account for their investments in those two companies.
Given the information above, the directors of Brisbane Ltd would particularly like to know:
• the type of investment for Sydney Ltd and Canberra Ltd (i.e. you need to clearly identify the investor-
investee relationship) including a summary of the identifying criteria and an application of the
criteria;
• the accounting method to be adopted for Sydney Ltd and Canberra Ltd.

You are a senior accountant working for Basilica Accounting Ltd. Your manager feels that you are qualified
to take this assignment and have tasked you to prepare a short business presentation for the directors of
Brisbane Ltd to explain the way in which Brisbane Ltd would account for its investment in the two (2) entities.

You must justify your conclusions with suitable referencing to the relevant Australian Accounting
Standards. Your presentation should include any assumptions made and is to clearly identify what, if any,
additional information Brisbane Ltd would need to make a final determination if there is any uncertainty.
Your explanations must be suitable for clients who do not have an accounting background.

Requirements
Prepare and submit a video presentation with the slides to the Board of Directors that summarise your
responses to the queries raised by the Board in the case study. This should be a formal business presentation.

Blackboard assignment instructions:
Please ensure you upload the following:
1. The Individual Video Presentation to Blackboard via EchoVideo (EchoVideo Deep Linking Tool).
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2. A PDF of the Powerpoint presentation
• The file name for the submission should be prepared as: “Family name” “Given name” “Student
ID” ACCT3103 (For example, Do Peter 1234567 ACCT3103)
• For the individual video presentation + presentation slides: Upload via the INDIVIDUAL
VIDEO PRESENTATION Submission Link provided in the Individual Video Assessment
Folder. Video and presentation slides should be uploaded as one submission. Instructions for
submission are provided on Blackboard, under Assessment – Individual Video Presentation.
• A maximum of 3 attempts/submissions is allowed. The last attempt/submission will be marked.
The late submission penalty will be applied if you submit your assignment (the last attempt) after the
due date without an approved extension.
• Submissions via email are not acceptable and hence will not be graded.

Additional Critical Information when Preparing Presentation Assignment

Video Presentation
• You would need to introduce yourself to your clients at the commencement of your presentation.
You must also identify yourselves clearly at the beginning of the video with your FULL NAME and
STUDENT NUMBER as enrolled with UQ, on the FIRST PowerPoint slide.
• The length of the video has been specifically selected to allow your findings to be presented succinctly –
videos over time are not acceptable and will attract a penalty of 5 marks.
• The presentation must look like a face-to-face interaction with your clients, NOT a pre-recorded
video. However, you can trim the beginning or end of your video so that it does not affect the
completion of your video to meet the video length requirements of 4 minutes.
• You can stand or be seated, whatever you think is appropriate for a presentation to your client. You
definitely need to be in front of the recording device. You need to be comfortable with the option you
choose, ensuring that you remain engaging.
• You must make sure the marker can see you, your gesture and the PowerPoint slides clearly while
watching your video. Otherwise, the marks for several criteria in the marking rubric will be affected
(e.g., Presentation Style/Non-verbal Skills, and even Knowledge/Topic).
• The presentation video must be uploaded to Blackboard via UQ’s EchoVideo, for which
instructions are available on the Course Blackboard site and via the link below.
https://web.library.uq.edu.au/library-services/it/learnuq-blackboard-help/learnuq-
assessment/blackboard-assignments/submit-video-assignment-echovideo-original?p=1#1

PowerPoint Slides
• The presentation should include any PowerPoint slides and graphics that are required to enable a
professional approach to be exhibited, and any contents in your slides must be able to be read
CLEARLY by the marker when viewing the video. Some general guidance on presentations is
available on the UQ library - https://my.uq.edu.au/node/2703/2.
• Only a maximum of 10 slides is allowed, as the directors are very busy in their work. Otherwise,
a penalty of 5 marks will apply.
• The reference list should be included in your last slide, and the in-text referencing should be included
within the slides where necessary.


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Referencing style:
• Using APA (7th edition) referencing for any in-text referencing (except for AASBs) and
for the reference list. Please refer to the library guide:
https://guides.library.uq.edu.au/referencing/apa7

• For in-text referencing from the accounting standards (AASBs), you must cite the specific
provisions, including paragraph(s) from the relevant AASB, using one of the following two
examples for in-text referencing:
• AASB 102:11 or
• AASB 102 para. 11.
• Do not reproduce significant parts of the regulations / standards in your presentation. The focus
should be on the interpretation and application of the standard, with a concise, well-structured
analysis for your client with key referencing to critical elements of the appropriate accounting
standards.
• The use of tables/figures/diagrams is essential to aid understanding.
• This assessment must be the sole work of the individual student and not done in collaboration with
other students. Students may discuss with one another the general principles of the Accounting
Standards; however, you may not collaborate or discuss the specifics of the presentation or how the
Standards are relevant to the presentation.

Plagiarism policy:
Students are reminded of their obligations under the Student Charter obligations which can be
reviewed with the following links:

3.60.01 Student Charter - Policies and Procedures Library - The University of Queensland, Australia
(uq.edu.au)

Plagiarism: All cases reports will be reviewed for plagiarism and independent content. The University
has adopted the following definition of plagiarism: Plagiarism is the act of misrepresenting as one's
own original work the ideas, interpretations, words, or creative works of another. These include
published and unpublished documents, designs, music, sounds, images, photographs, computer codes
and ideas gained through working in a group. These ideas, interpretations, words, or works may be
found in print and/or electronic media. Students are encouraged to read the UQ Student Integrity and
Misconduct policy (http://ppl.app.uq.edu.au/content/3.60.04-student-integrity-and-misconduct) which
makes a comprehensive statement about the University's approach to plagiarism, including the
approved use of plagiarism detection software, the consequences of plagiarism and the principles
associated with preventing plagiarism. Check the similarity index of your case report through Turnitin.
There could be zero mark for the cases such as cooperation between students; copy from case reports
of students enrolled in previous semesters.

You are deemed to have agreed to this policy when you submit this assignment.




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