Intermediate Accounting: Lease
Each student should conduct research activities:
(1) to describe U.S. GAAP and International GAAP (i.e., IFRS)
(2) to evaluate those GAAP’s in the selected topic.
The research activities should include the following items in the chosen topic:
(1) nature of accounting issues
(2) historical background of the accounting rules in U.S. and International;
(3) recognition and measurement rules;
(4) presentation and disclosure rules; and
(5) future development along with the harmonization efforts of FASB and IASB.
The group project should be based on the group’s own research and genuine ideas; otherwise, the project should be considered to be unacceptable.
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