Accounting Term assignment
Final Term Project
Prepared by:
Carolina Wong
for
Professor C.E. Reese
in partial fulfillment of the requirements for
ACC 508 International Accounting
School of Business/ Graduate Studies
St. Thomas University
Miami Gardens, Fla
Term Fall 1/ Fall, 2019
.
Outline Final Term Project
Carolina Wong
1. Introduction
0. Objective of Research Project.
0. Organization of text.
1. U.S. GAAP Accounting Standards for Presentation of Financial Statements.
1. Standard
1. Illustrative Case.
1. IFRS Accounting Standards for Presentation of Financial Statements.
2. Standard
2. Illustrative Case.
1. History of Convergence for Presentation of Financial Statements.
3. US GAAP Convergence
3. IFRS Convergence
3. Convergence between US GAAP and IFRS.
1. Current Similarities and Differences for Presentation of Financial Statements.
4. Similarities:
4. Differences
1. Expectation of Greater Convergence for Presentation of Financial Statements.
1. Summary and Conclusions
1. References/ Bibliography
1. Deloitte Guidelines for 842 Leases
1. IFRS website http://www.ifrs.com/
1. https://explore.leaseaccelerator.com/history-lease-accounting/
1. https://www.cfo.com/lease-accounting/2019/05/new-lease-standard-comparing-ifrs-and-u-s-gaap/