Australian Securities Exchange

The following matters should be given particular attention:

  1. Writing assignments must not exceed the word counts indicated. Double space your pages, use a 12-pt Times New Roman font, use 2 cm margins on all four sides of your page.
  2. Your essay must include an abstract/synopsis, introduction, essay body that clearly addresses the problem areas, a conclusion and a properly referenced bibliography. (refer to the research essay marking rubric for further guidance)
  3. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately in your bibliography. Refer to the statement regarding plagiarism.
  4. NO extensions will be granted unless supported by appropriate documentation prior to the due date.
  5. This assignment must be handed in for successful completion of the course and will count 20marks towards the final mark.
  6. The word count for the research essay is 3000 words. Please refer to the Research Essay Marking Rubric for the specific allocation of word count for each specific section of your research essay (refer point 2 above).
  7. Points (fractional marks) have also been allocated to each specific section of your research essay.
  8. The research essay is to be conducted in groups of two. Students do not have the option to extend or reduce the size of the group.If the class has an odd number of students then one student must undertake the assignment on their own.
  9. Groups must select a company from the Australian Securities Exchange Top 100 (ASX100) website and download the 2015 annual report. Groups cannot do the same company and preferably from different ASXsectors and should discuss their selection prior to commencing their research essay. No banks allowed.


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“Disclosure is required of a large number of specified items, subject to the frequent proviso that amounts which are not material need not be disclosed (separately).  “Material” is defined as limiting the information required to those matters as to which an average prudent investor ought reasonably to be informed before purchasing the security registered.” Chambers, R. J., 1969, Accounting Finance and Management, Arthur Andersen & Co., p. 183.


The AASB / IASB continues to struggle with the concept of materiality.  In relation to Chambers’ comment over 45 years ago undertake the following:

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