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ACCT/495 ACCT495 ACCT 495 Assignment 10-2


ACCT 495 Assignment 10-2: Global Accounting Standards 40 points Purpose To assess your ability to evaluate the similarities and differences between U.S. GAAP and International Accounting Standards (IAS). Action Items 1. Instructions to access the RIA Checkpoint: Use the following drill down: 1. Checkpoint Contents 2. Accounting, Audit & Corporate Finance Library 3. Editorial Materials 4. Accounting and Financial Statements (International/IFRS) 5. International Accounting and Financial Reporting 2. Read: Part A: Introduction and General Matters, A1: How to Use this Handbook 3. Read. Part B: Core Topics, B13: Revenue 4. Write: a two to three page paper that addresses within the Revenue Core Topic as discussed at B13: a. At least two of the recognition and measurement principles; b. At least two of the special situations; c. Provides commentary in your own words on two of the examples in computational guidance d. Discuss at least two of the principal differences from IFRS and compare specifically to the US GAAP authoritative pronouncement (provide proper IFRS and US GAAP citations). 5. Your paper must be written according to the following guidelines: o Follow all applicable APA Guidelines regarding in-text citations, the list of cited references, and document formatting for this paper. Failure to properly cite and reference sources constitutes plagiarism. o The title page and reference list are not included in the page count for this paper. Submission Instructions • Click the Submit button in the Toolbox toupload your completed assignment prior to your class meeting. • Bring one copy of your completed assignment to class for an in-class discussion. Grading Criteria • Completion of paper: 0 – 30 points • Participation in class discussion: 0 – 10 points


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