research of emerging accounting issues

 

For this assignment, go to the “Description and Status of Current Issues” page of the Financial Accounting Standards Board’s (FASB) Emerging Issues Task Force (EITF) Website, located at http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1218220137528. Select a current issue that interests you, and identify it for the assignment.

Write a six to eight (6-8) page paper in which you:

  1. Research the most important impact that the mission of the Emerging Issues Task Force (EITF) exerts upon the Financial Accounting Standards Board (FASB). Analyze the EITF’s effectiveness with finding resolutions to emerging accounting issues, and make at least two (2) recommendations as to how they could improve their effectiveness. Justify your recommendations.
  2. Research the issue you selected from the EITF’s “Description and Status of Current Issues” page, and analyze at least two (2) key areas being addressed by the EITF.
  3. Analyze the primary manner in which a company’s accounting and financial reporting is likely to be impacted by the work being done by the EITF on the chosen issue, and make at least two (2) recommendations as to the manner in which the EITF could improve a company’s accounting and financial reporting.
  4. Create an argument either in favor or against the EITF recommendation(s) on the issue that you have selected. Provide support for your argument.
  5. Analyze the different accounting treatments between GAAP and IFRS for the issue that you have selected, and make at least two (2) recommendations that would have a positive impact on the differences between treatments.
  6. Predict the roles that the EITF and FASB would play, should the accounting profession adopt one (1) global set of accounting standards.
  7. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.

Your assignment must follow these formatting requirements:

  • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
  • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

  • Analyze the development process of accounting in the United States including the role of ethics in the profession and the movement toward international accounting standards.
  • Examine the conceptual framework for accounting including principle and rule-based accounting standards and the convergence process for the two different methods.
  • Examine research methodology and theories on the uses of accounting information including the relationship among research, education, and practice.
  • Use technology and information resources to research issues in advanced accounting theory.
  • Write clearly and concisely about advanced accounting theory using proper writing mechanics.
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