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ACCT/495 ACCT495 ACCT 495 Assignment 13-2


ACCT 495 Assignment 13-2: Global Standards 40 points Purpose To assess your ability to compare and contrast the differences in global accounting standards between US GAAP and 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 D: Appendices; A: A Quick-Reference Guide to the Principal Differences between IFRS and U.S. GAAP. 3. Review and Analyze: Part C: IFRS Financial Statements of Voxeljet AG; 2014 IFRS Financial Statement of voxeljet AG. 4. Write: a 2-3 page paper that addresses at least three different differences between IFRS and U.S. GAAP that are part of the financial statements of2014 IFRS voxel jet AG. a. Your discussion of at least three of the principal differences noted in your comparison of IFRS and US GAAP should include appropriate authoritative pronouncement (provide proper IFRS and US GAAP citations). RECALL that all Core topics in the International Accounting and Financial Reporting Library have a cross-section to U.S. GAAP main authoritative pronouncements AND all sections of the U.S. GAAP Practice Manual also highlight IFRS differences for further research. b. Your paper must be written according to the following guidelines:  You must incorporate research into your paper from at least two relevant, scholarly resources in addition to your textbook.  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.  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 to upload your completed assignment prior to your class meeting. • Bring a copy of your completed assignment to class for an in-class activity. Grading Criteria • Completion of the assignment requirements: 0 – 20 points • Demonstration of critical thinking regarding comparison and contrast elements of work: 0 -10 points • Grammar and APA effectiveness: 0 – 5 points • Participation in class discussion: 0 – 5 points


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