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iRubric: Starbucks Step Acquisition Case rubric

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Starbucks Step Acquisition Case Microsoft 2015 Impairment Case Rubric Code: NX6582C By tschaefe Ready to use Public Rubric Subject: Accounting Type: Assignment Grade Levels: Graduate

Starbucks Step Acq. Case Descriptions
	Not so good 0 pts	Good 1 pts	Very Good 2 pts
Acq. date Fair Value model	Not so good Only one factor included in acquisition-date fair value.	Good Only two factors included in acquisition-date fair value and/or improper labeling.	Very Good All three factors included in aquisition date fair value with proper labeling.
Goodwill schedule	Not so good Schedule is incomplete, missing, or simply cut and pasted from 10-K.	Good Schedule does not begin with total acquisition-date fair value.	Very Good Schedule begins with acquisition-date fair value and shows fair-value allocations to identifiable assets and liabilities.
Valuations explained	Not so good Explanation missing, incomplete, or simply cut and pasted from 10-K.	Good Valuations are discussed based on 10-K disclosures.	Very Good Valuations are discussed based on 10-K disclosures. Apparent valuation inconsistencies are identified and addressed.
Starbucks' original investment	Not so good Starbucks' original investment accounting not correctly identified. Accounting for the change in the original investment fair value is not correctly described.	Good Starbucks' original investment and subsequent fair value remeasurement are correctly described. Descriptions are simply "cut and pasted" from 10-K.	Very Good Starbucks' original investment and subsequent fair value remeasurement are correctly described and discussed in the student's own words.
Noncontrolling interest purchase	Not so good Minimal discussion of proposed NCI purchase. Discussion primarily using quotes rather than own words.	Good Accounting for purchase of the NCI is correctly described.	Very Good Accounting for purchase of the NCI is correctly described. The underlying rationale for the accounting treatment is identified and discussed.