Where Do the Rules Come From? Who Impacts Accounting?

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).

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For this assignment, select two of the organizations below.

FASB
PCAOB
GASB
SEC
COSO
IFRS
AICPA
IMA
IIA
FEI

Then, write a 2–3 page paper in which you:

Briefly explain the mission or focus of the two organizations you selected and cite at least two sources for your information. Note: Wikipedia and similar websites do not qualify as appropriate sources. It is recommended that you refer to the organizations’ websites or excerpts from their established publications.
Select a topic that one of the organizations is currently focused on, or one that they consider a pressing issue or “hot topic.”
Summarize what the organization you selected is doing to address the issue you identified.
Explain how the issue you identified impacts how financial reports are produced.

Your assignment must follow these formatting requirements:

This course requires the use of Strayer Writing Standards (SWS). For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcome associated with this assignment is:

Examine a current issue addressed by an industry organization and its impact on financial reporting.

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