Research Paper —- IFRS OBJECTIVE: The purpose of this assignment is to expose the student to the major changes taking place in the accounting profession around the world and the potential effects on United States G.A.A.P. The student will do some research on IFRS, and will become familiar with some of the differences between U.S. G.A.A.P and international standards. REQUIRMENT: 1) Start with the IFRS/IASB website (ifrs.org), read about the history of the involvement of the FASB and the IASB and write a brief synopsis (250 words or less) which summarizes . 2) Each student has been giving a IFRS Standards: Your IFRS Standard is (IFRS 15 Revenue from Contracts with Customers) do research and write a brief summary (minimum 2-3 paragraphs) of this standard, being sure to address how this standard differs from what was formerly US GAAP. Be sure to choose one of the IFRS standards and not one of the IAS standards. 3) Review the AICPA’s IFRS website (ifrs.com), watch one of the IFRS videos or read one of the “Featured News” articles from this website and summarize either the video or the article. (minimum 2-3 paragraphs) 4) Find an article about the SEC’s (Security Exchange Commissions) position on adoption of IFRS and summarize. (minimum 2-3 paragraphs) 5) Provide a list of all sources used for this assignment (all background IFRS information, all published articles, etc.) whether you referenced these in your paper or not.
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