Research Paper - (issued You may with the instructor’s...

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ACC 7122 – Advanced Accounting I Research Paper Fall 2010 Due: December 20, 2010 For this paper, prepare a short research report for one (1) of the following current accounting topics: Recent FASB Statements: Fair value accounting FAS 157 FAS 141(R) Business Combinations FAS 160 Noncontrolling Interests in Consolidated Financial Statements FAS 161 Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133 Accounting Standards Update No. 2010-20—Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses Current FASB Proposals (currently out for comment): Proposed Accounting Standards Update— Receivables (Topic 310): Clarifications to Accounting for Troubled Debt Restructurings by Creditors
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Unformatted text preview: (issued 10/12/10) You may, with the instructor’s approval, choose a different pronouncement or proposed pronouncement. The sources for your research might include: The Journal of Accountancy, The CPA Journal, Reuters, Wall Street Journal, Washington Post, AICPA CPA Letter Daily or other resources, FASB website, and IASB website. You may also use other sources that are relevant to your chosen topic. A short (5 double spaced pages is a good benchmark) research paper describing the basic tenets of the pronouncement, who is affected and how, and the overall impact of the (proposed) pronouncement is the goal of the assignment. The paper will be graded 50% for accounting and research content, 40% for clear, effective communication, and 10% for spelling and grammar....
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