Where Do the Rules Come From? Who Impacts Accounting?
Throughout your studies, you have heard of the “big names” of the organizations that impact accounting. But what do they really do? How do you know what the hot topics are? How are they influenced? What do they have to do with the financial reports you have been studying all quarter? How could this impact how financial reports are produced? For example, consider how a change in the way leases are recognized may impact the liabilities on a balance sheet and expenses on an income statement (which would then impact owner’s equity).
Select two (2) of the organizations below and write a 2- to 3-page paper in which you:
FASB PCAOB GASB SEC COSO
IFRS AICPA IMA IIA FEI
Your assignment must follow these formatting requirements:
The specific course learning outcomes associated with this assignment are:
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