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For this assignment, research two contemporary accounting topics, such as valuing intellectual capital and International Financial Reporting Standards (IFRS), and how these standards differ from Generally Accepted Accounting Principles (GAAP), and sustainability and environmental accounting.
There are several articles and one video in this week's recommended resources section of the course guide that can help get you familiar with these terms and aid in your research. If you would like to choose a different contemporary accounting topic not listed, email your instructor to obtain approval prior to starting your paper.
In your paper,
Define and describe the topics, citing real-life examples of their uses.
Critique the pros and cons of the topics.
Assess the popularity of the topics and what type of global companies or individuals use them.
Hypothesize the future use of the topics; be sure to support your position with facts.
Defend the current GAAP rules for pension accounting reporting on the balance sheet and the income statement.
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