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iRubric: HMI Impairment Case rubric

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HMI Impairment Case Rubric Code: QX26XW9 By tschaefe Ready to use Public Rubric Subject: Accounting Type: Assignment Grade Levels: Undergraduate

HMI Impairment Case Descriptions
	Poor 3 pts	Good 4 pts	Very Good 5 pts
Held and used classification choice 2 pts	Poor ASC criteria are neither correctly identified nor interpreted. The paper's identification of the financial reporting consequences is mostly incomplete.	Good ASC criteria are correctly identified and interpreted but may be incomplete. Most financial reporting consequences are identified, but some may be missing.	Very Good ASC criteria are identified and correctly interpreted. The financial reporting consequences of "held for use" and "held for sale" classifications are identified and compared.
Health Tracker impairment 2 pts	Poor Impairment triggers are not identified. Little or no discussion of grouping, recoverability, or impairment measurement. Computations are missing or incomplete.	Good Mostly (not all) correct discussion and interpretation of asset grouping, impairment triggers, recoverability, and impairment measurement. Impairment calculations and conclusions may not follow from the analysis.	Very Good Effective discussion and interpretation of asset grouping, impairment triggers, recoverability, and impairment measurement using appropriate ASC criteria. Clearly stated conclusions that directly flow from the analysis and supporting calculations.
Prof. Devices Impairment 3 pts	Poor Same as above.	Good Same as above.	Very Good Same as above.
IFRS analysis 3 pts	Poor Same as above-IFRS.	Good Same as above-IFRS.	Very Good Same as above-IFRS.
Writing effectiveness 5 pts	Poor Unclear purpose. Incomplete or unclear sentences. Grammar or spelling errors. Paper has no subheadings or logical structure. Excessive embedded text calculations.	Good Clear purpose. Very few grammar/spelling errors. Logical structure to the presentation. Calculations shown in tables or schedules.	Very Good Clear purpose. No spelling/grammar errors. Logical flow to the paper with clear sentence and paragraph structure. Calculations shown in clearly labeled tables or schedules.
Professional literature citations 5 pts	Poor Little or no ASC, IASB, or professional literature citations.	Good Some criteria are not correctly or appropriately cited. Some (not all) ASC, IASB, and professional literature cites enable reader to easily find the source.	Very Good Clear and correct cites for accounting treatment criteria. ASC, IASB, and professional literature cites enable reader to easily find the source.