Access the FASB website by clicking on the FASB Codification Access on the Course Resources page and scroll down to the link, user ID, and password information.
Access the FASB website by clicking on the FASB Codification Access on the Course Resources page and scroll down to the link, user ID, and password information.
Once you login, click the FASB Accounting Standards Codification link. Find and click the Pre-codification Standards/FASB Pronouncements and EITF Abstracts link on the bottom left side of the landing page.
Describe each standard and what it added to the existing authoritative accounting literature. Please write one page (12-point, double spaced) on 4 to 5 standards. Each standard should be a minimum of two paragraphs.
ACCT540 Professional Research for Accountants
Week 2 Homework
This assignment was locked May 31 at 11:59pm.
Please complete the below problems, and submit your answers in a Word document.
Go to the SEC’s website (Links to an external site.) and click on search for company filings under filings and forms.
On the next page, click Company or fund name, ticker symbol, CIK (Central Index Key), file number, state, country, or SIC (Standard Industrial Classification) to search for a company.
On the next page, search for Starbucks by using their ticker symbol SBUX.
Scroll down on the next page until you see their 10-K filing and click on documents.
Click on the first document’s link: d10k.htm.
Retrieve item 7—Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A).
In a two- to three-page paper (12-point, double spaced), summarize their MD&A and critique it based on the SEC’s plain English concepts.
ACCT540 Professional Research for Accountants
Week 3 Homework
Please complete the below problems and submit your answers in the Week 3Homework Assignment page. In the Course Resources page under the Introduction & Resources module. Navigate to the Program Resources section and click on “FASB Codification Access.” At the American Accounting Association login page enter your username and password furnished by your professor. Once in, find the “Help” section of the landing page. Click the “About the Codification” link. Read the .pdf document and answer the following questions with information you learned in the document , your book, and through Internet research:
a. Why was codification needed?
b. What is the goal of codification?
c. What authoritative literature does the codification supersede?
d. How is the codification structured? Include as discussion of the topic, subtopics, sections and subsections in your answer.
e. Describe the numerical indexing system.
f. What is a “landing page?”
g. What is the difference between the “general topics landing page,” the “industry topics landing page” and the “subtopics landing page?”
h. What is “pending content?”
i. How is SEC content differentiated from FASB content?
2. Log into the codification database and perform a search on the following terms and answer the related questions:
a. Warranty expense
i. How many results did you get?
ii. Click on “605 Revenue Recognition > 20 Services > 25 Recognition” and summarize what is said in subsection 25-3.
b. Property, plant and equipment
i. How many results did you get?
ii. Click on “360 Property, Plant, and Equipment> 10 Overall > S50 Disclosure” and summarize what is said in subsection S50-1.
c. Extinguishments of Liabilities
i. How many results did you get?
ii. Click on “405 Liabilities> 20 ExtinguishmentsofLiabilities> 10 Objectives” and summarize what is said in subsection 10-1.
Week 3 Homework Update
It has come to our attention that the FASB deleted the tutorials from their website. Here are some good videos that will help you.
FASB Codification – Part I – http://www.youtube.com/watch?v=lLNPUDUWkSg
FASB Codification – Part II – http://www.youtube.com/watch?v=h4jbdda0cnM
ACCT540 Professional Research for Accountants
Week 4 Homework
Access the IASB and IFRS Foundation website (Links to an external site.) (www.ifrs.org). Click on standards development and then work plan for IFRSs. In 2–3 pages (12-point, double spaced), describe three projects in the work plan.
ACCT540 Professional Research for Accountants
Week 5 Homework
This assignment was locked Jun 7 at 11:59pm.
Read Appendix 9 A-1, Sample Brief Memorandum which starts on page 189 of your online textbook and page 194 of the hardbound copy. In 2–3 pages (12-point font, double spaced), critique the memorandum based on what we’ve learned so far in the course. For example, does the memorandum use the SEC’s plain English concepts and cite authoritative sources?
ACCT540 Professional Research for Accountants
Week 6 Homework
This assignment was locked Jun 14 at 11:59pm.
Go to the AICPA’s website (www.aicpa.org (Links to an external site.)).
Under Research, click Standards.
On the standards page, click the code of professional conduct link.
Click on the Revised Online Code of Professional Conduct (Links to an external site.) link, then expand the topic by clicking the plus icon plus-icon.
Click on the blue link Code of Professional Conduct (Links to an external site.).
Search for rules 1.700.001 (formerly 301.01) and 1.510.001 (formerly 302.01).
Summarize each of these rules in 2–3 pages (12-point, double spaced) and give an example of when a contingent fee would be permitted and another example of when a contingent fee would not be permitted under this rule. Please give different examples than the ones in the rule.
ACCT540 Professional Research for Accountants
Week 7 Homework
Access the litigation section of the SEC’s website (Links to an external site.). Click on Accounting and Auditing Enforcement Releases. Click on AAER-3234 filed January 20, 2011. Read the release and the related SEC complaint. Summarize the release and complaint in 2–3 pages (12-point, double spaced).
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