I’m half way done with my term project.

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

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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/

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