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Business Studies: ACC384

Library help for ACC384

Welcome to the ACC384 Library Research Skills section!

Below you'll find out how to undertake a Topic Analysis for your assessment task and then you can search for the information you'll need. After looking through this page start using the Find Scholarly Information tab and the drop down menu below it, to learn how to find and use specific Library resources.

Topic Analysis for ACC384 assessment 2

Let's have a look at your assessment and analyse the topic now. Your ACC384 assessment 2 is a 3,000 word report:

Part A (2,500 words)

You are an accountant working for the large professional services firm Platypus Accountants Ltd. You have been asked by your supervisor to prepare a report which includes a discussion on International Financial Reporting Standards (IFRS)

You need to select a company of your choice within the ‘Services’ industry, then discuss key accounting changes that have occurred in their financial accounts. Your report will be read by your team who will be preparing the accounts for a number of new clients in this industry.  

To search for an appropriate company, go to this website:, click 'Industry', then select ‘Utilities'. The selected company's financial statements need to be prepared in accordance with IFRS. 


  1. Ensure your selected company is appropriate by reviewing the 'Exchange' in which it is located. Companies listed on 'NASDAQ' or 'NYSE' would likely not be appropriate, as they would be following U.S. GAAP. Companies listed on 'ASX' or 'LSE' follow IFRS and would likely be appropriate for this Task.
  2. Do not include a generic cover page, restate the assessment task and/ or the Marking Criteria in your assessment. This information contributes to your Turnitin similarity percentage and may result in a Student Academic Misconduct investigation.
  3. The assessment you submit on EASTS must be the same as the assessment you submit to your Chinese lecturer (minus the cover page and Marking Criteria).
  4. If you have difficulties obtaining the report from, go directly to the company's website. Usually companies place their annual reports within a tab called ‘Investors’. Or find out more tips in the Find Company Information tab in this guide.

Part B (500 words)

Part B of this assessment is a reflective activity that requires you to critically evaluate your attempt at Part A.

Your reflective and critical evaluation should:

  1. justify how you have met each section of the Marking Criteria and the mark you should receive:
    • Section 1 (worth 5%)
    • Section 2 (worth 15%)
    • Section 3 (worth 5%)
  2. include a personal reflection of your experience completing this assessment, and the learning outcomes you realised through participation.
  3. explain the limitations or difficulties you faced whilst completing this assessment.

Please note that this written reflection is to be of no more than 500 words. The word count refers to the discussion and does not include headings or tables/graphs.
Reflection helps you to think about and understand your learning experiences, so you will be writing about your own thoughts and ideas. This means you would not be likely to include references in Part B. It is also acceptable to use first person words like “I” or “my” in reflective writing.

See your subject outline for more details.
Topic analysis example:

Instruction words discussion, differences
Qualifying words & phrases Business Services Industry

Key concepts

international financial reporting standards (IFRS), accounting classes and policies, financial account preparation, classes of assets/liabilities/equity/income/expense, U.S. GAAP, services

Report Structure

You are to structure your report in the following format:

1. Executive summary

Include, in paragraph form, a summary of:

  • the purpose of the report (why it was written);
  • how it was researched;
  • what you found, in your discussion of International Financial Reporting Standards (section 4.); and
  • your reasons for choosing to discuss the points you included. 

2. Table of contents

List the report topics using decimal notation. Include the main headings and subheadings with corresponding page numbers, using a format that makes the hierarchy of the topics clear.

3. Introduction

Prepare your readers to fully understand the report by:

  • giving some background information about the selected company;
  • stating the aim/purpose of the investigation;
  • explaining the research methods; and
  • outlining the sections of the report.

4. Discussion of IFRS

Use a numbering system with sub-headings and include examples in each section to discuss your selected company’s accounting standard changes.

1) You will often find relevant information by initially reviewing Note 1 of your selected company’s financial statements. 

2) You should refer to your textbook, Doupnik et al. (2019) (mainly Chapters 4 and 5), online sources and additional scholarly resources in order to properly discuss each section. You are required to use in-text citations that conform to APA 7th ed. referencing style and which should include the author's last name, the year of publication and the page number.

5. Conclusion

Sum up what has been discussed and how your findings demonstrate the significance of IFRS when applied to the utilities industry. Do not include new information.

6. Reference list

All sources you referred to should be included in a reference list at the end of the report, conforming to APA 7th ed. style referencing.


Write down the key concepts from your topic and think of as many alternative keywords and phrases as possible.

Thinking about your topic in this way forces you to describe your topic in "other words", which will provide you with some useful keyword alternatives as well as help you to cement your understanding of the topic.

For example, in this assessment, you could use 'international accounting' instead of international financial reporting'.

Dictionaries and Encyclopaedias

To start searching, it can be useful to begin with an encyclopaedia, dictionary or handbook to get an overview of your topic, or an explanation of words or concepts that are unfamiliar.

Find additional keywords

Dictionaries and encyclopaedias can help you to find additional keywords and get an overview of the concept.

In the box below, enter some of the keywords you've identified and note down any alternate keywords that you find.

Find your definitions by searching Oxford Reference Online

Useful Textbooks ACC384