2 Page Paper

 Continuing Research Project – Financial Disclosures

Introduction and Purpose of Assignment

The continuing research project in this course will examine the underlying theory, market application, and ethical implications of the various accounting practices that you are working with each week. This week will focus on the analysis of financial disclosure requirements.

Objectives

Upon completion of this assignment you should be able to evaluate the appropriate role of financial disclosures. (1.5)

Theory and Context

During an election year the public view of financial disclosures is often in relationship to a candidate’s income. In accounting, financial disclosures reveal to the stakeholders information that is material, but not specifically revealed in the content of the numeric portions of the financial statements. There can be some grey areas regarding what is/is not material – which will then impact the information that is disclosed. The following video discusses the concept of Corporate Disclosure – Deciding What Matters.

Resources

Financial times. (2015). Corporate disclosure – deciding what matters. Authrer’s note. Retrieved from https://www.youtube.com/watch?v=Lsl-CFGctL8

Instructions

1. In a 2-3 page paper summarize the concept of corporate financial disclosures.
   1. Identify the purpose and audience for the financial disclosures.
   2. Evaluate the possible ethical issues involved in corporate financial disclosures.
   3. Provide a recommended ethical approach to financial disclosures that addresses the concerns of all stakeholders – including the corporation itself.
2. APA formatting is required for this paper.
3. A minimum of two references are required.
4. Use the Paper Writing Rubric below to ensure you have met all the criteria for this assignment.