Reporting Financial Performance through Income Statement

• Clear Presentation
• An appropriate and coherent structure
• Good use of headings, language, grammar and sentence structure
• Use of paragraphs for ease of reading and comprehension
(10 marks)

• Introduction clearly identifying the nature of the issue/problem, the context within which the specific issue is being examined and outlining the structure of the write-up

• Conclusion/summary identifying key points with clear reference to arguments presented in the body of the report

(20 marks)

• Body of the report should critically analyse and evaluate (not simply describe) the issue/problem area with a range of view examined including if appropriate identification of strengths and weaknesses

• Key points clearly stated and linked to the academic literature, empirical research studies, case studies or illustrative examples from company annual reports, theories/issues illustrated with practical examples
(60 marks)

• Bibliography, list of references, use of appendices where appropriate
• Internal referencing to key sources used and use of footnotes
• Clear identification of academic websites
(10 marks)