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INDIVIDUAL LEARNING PROJECT ASSIGNMENT INSTRUCTIONS OVERVIEW The student will conduct a research project examining some aspect of financial accounting theory that is currently being debated in the ac
INDIVIDUAL LEARNING PROJECT ASSIGNMENT INSTRUCTIONSOVERVIEWThe student will conduct a research project examining some aspect of financial accounting theory that is currently being debated in the accounting and business world (example topics include: revenue recognition, fair value, leases, pensions, and deferred taxes). Using the electronic databases provided by the Jerry Falwell Library and other sources, search for journal articles in professional peer-reviewed accounting and business journals that pertain to your individual financial accounting theory topic.INSTRUCTIONSAfter you have selected your topic that explores some aspect of financial accounting theory and that is currently being debated in the accounting and business world (example topics include: revenue recognition, fair value, leases, pensions, and deferred taxes), use the electronic databases provided by the Jerry Falwell Library and other sources, search for journal articles in professional peer-reviewed accounting and business journals that pertain to your individual financial accounting theory topic. Then, begin writing a paper that logically and critically analyzes and synthesizes all aspects of your theory topic. Be sure to include the following core components concerning your theory topic.1. Historical development of financial accounting theory.2. Current GAAP.3. Compare and contrast U.S. GAAP and IFRS in respect to your topic.4. Suggested changes or problem areas revealed in the debate arena.5. Analyze points 2 and 3 in relation to the Conceptual Framework (include qualitative characteristics of useful information).6. Suggest appropriate courses of action. I wanted to provide detail on what should be included in this section. Within this section, provide your recommended solution to the accounting problem supported by research and rationale that aligns with the theory. Provide a solution even if it is contrary to current practice or if a resolution has already been recommended by the FASB or other standard setting body. Of course, your recommended solution could be what is currently used in practice.7. Provide a biblical application, supported by Scripture, in respect to your topic.Submit your individual research paper on the company approved by your instructor in Module 1: Week 1. Items to include are outlined as follows: 12-15 pages, double-spaced with 1-inch margins and 12-point Times New Roman fonto Note: The title page, outline, and reference page are not counted towards the page requirement Your assignment must be in current APA format. You must include 5-7 citations. Acceptable sources are scholarly articles from professional peer-reviewed accounting and business journals published within the last five years.Submit your completed Individual Learning Project Assignment as a word.doc file. Your file must be named as follows: "Last Name First Name IRP.doc" (for example: “Smith John IRP.doc”). ACCT 632Page 2 of 2Note: Your assignment will be checked for originality via the Turnitin plagiarism tool. Failure to cite all sources used in your research papers or plagiarism of any kind will result in a grade of 0. Plagiarism occurs when you either include the words of others in a paper without properly attributing the source or cut and paste from a source directly into a paper without including quotation marks and source attribution
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********* ********** ******* ******* RecognitionStudent ********** Title *** NameInstructor ******* ************* ********** Theory: ******* *********************** Revenue ** **** ***** ******** ** * company's income ********* *** **** to ********* *** also ** *** *************** ******* So *** trend and ****** ** * company's ******* ***** ** barometers ** *** ********* ******** *********** *** ****** ************* ********* ******* *********** ** a ******** issue *** ******** setters *** *********** *** ********* ** accounting ********* ***** ** *** ***** inspired by market ****** *** ********* ** businesses *** pressure *** fraud ********* documented during **** ****** The existing ******* *********** ******** ******** significant *********** gaps that facilitate ** ****** management exploits ** ****** ************* ********** ** ******** ********* *** ********* ***** while ******* ********* was * *** **** ******* *** *** revenue *********** standard ****** that gap ** forcing ********* ** *********** ***** ******** **** **** ******** *** earned ***** or services ************ *** *** ******* *********** ******** *** designed ** harmonize *** **** *** **** ********** ********* to ********* reported ************* *** ***************** ******* *** *** revenue *********** standard *** with the anticipated ******* **** ******** ********* ******* recognition's history ********** ************ *** *********** *** makes *************** *** ********* *** ************ ********** ** *** new ******* recognitionHistorical *********** ** ******* *********** Revenue ** **** ***** included ** * ********* ****** ********* *** **** to investors *** also ** the *************** ******* ** *** ***** *** ****** ** a ********* ******* serve ** barometers of *** ********* ******** *********** and ****** ************* ******** & Dutescu ***** ********* ******* recognition ** * critical ***** for standard ******* *** accountants ** *** United ****** ********** ********* evolution started ** *** **** 1970s by ******** *** ***** ********** ********* ** the Financial Accounting Standards ***** ****** *** ***** Two ******* ***** *** International ********** Standards Board ****** predecessor ******** ***** ******* ** *** ********** framework ****** *** financial ********* *********** *** ************ (Hu ************* *** FASB and **** ********* ******** appear ** ** ********** **** *********** ****** ** discrepancies ** accountant ********* The ********* ******* ****** *** *** ****** ** ********** into new ******* ************ the *********** ** * consistent *** *********** *********** set of ********** ********* (Gordon ***** ***** Hsu ***** The **** ****** *** ***** ********** to ** ************ ** **** ********* *** ********** **** must ** ********* before revenue *** be ******** ******** ***** ******* ***** ********* of ********* ********** ******** ***** No5) *** the fifth ********* ********* *** revenue *** ** ** recognized **** *** ********** **** ******* ***** recorded **** ** ** ********** ** ****** **** **** ********* *** ******** ************* **** ******** ** assess *** *********** ** ***** reimbursedThe ****** requirement ******* **** the revenue ** earned when organization ******** *** ******** or product ** *** buyers *** **** ** eligible for *** revenue ******* ******** the SFAC ** 5 *** ** existence ******** ****** ********* *** ******* ** revenue *********** **** ********* ** * ****** of *** ambiguity ** *** *** ********** **** company that ********* *********** *** ** ********* ******* ******* ** al 2020) *** ********* ** ********** organizations' ****** study ********* **** ***** perpetrated ******* 1987 *** 1997 was all ***** *********** ******* ** *** end ** ********* year ** ****** improved ******** ********* ** *** **** ***** the ****** criterion stated that ** ********* ********** ** ********* ******* before the ******* *** earnedSince **** *** ******** *** ******** commission ***** and **** have ******** **** guidelines ** ********** ***** ******* recognition ********** guidelines ******* revenue *********** guidelines ******** ** **** *** **** ************ The ********* ** **** ******* way for ****** ** ********* ******* ** ********* ******** arrangements *** ***** transactions ******** & ******* ***** *** ***** ******* ***** ** *** **** *** **** ************ defined **** ** transactions ** which *** ***** purchases products **** *** ****** In ******** *** ****** ******* the ********* ******* *********** *** revenue After sale of ******* ** ********* the seller will separate the product **** **** *** ***** ********* **** Therefore ****** **** be **** to ** ********* ******* ** *** **** *********** Henry & Hsu ***** **** ****** *** SEC *** **** *********** **** rule **** *** hope of reducing ***** *** ******** increased *** ********** ** fraudThis is because *** ****** *** ********* merchandise ********* *** ***** ***** **** it was **** ** *** ***** by forging ******** ****** *** ** *** increased ***** ********* **** this ********** *** SEC ********** ********** **** *********** ***** from bill and holding transactions unless ****** ********* ****** ******** ***** ** ***** between seller *** ***** ******* et ** ***** *** to increased ******** ******* **** ************ ******* to ******* **** ******** ******* *** *** *********** of ***** *** *** ************ responsible *** developing standard ********** that * ****** ********** standards *** necessary ******** & ******* ***** *** ****** ***** ***** *********** ** ******* **** ** * *********** effort to ****** the existing ******* recognition standardsThe conversation ***** by ******** the ********* *** *** scope ***** ******** in ************ a complete guideline *** ******* *********** ** ******* ********** The ********* *** intended ** revise **** ** 5 *** *** *** **** ******* *********** ******** *** ******* *** guidance (Usurelu & ******* 2018) *** IASB ***** ******* recognition ** its technical agenda ** **** **** ** ********* 2002 **** *** **** did reached ** ********* to collaborate ** ********** ******** ******** to ******* *********** ******* sharing resources ** *** ******* ******* ** ** 2018) The ***** project ******** *** following objectives ** **** ** *** ******** objective The ********** included *********** ******* *********** inconsistencies and **************** *** ********* objective was ** provide * ************* ********* *** ********* *************** ************ ******* *** ******* ****** ** increase ******* recognition ******** consistency ****** ********** ************* and the capital ******* The fourth aim of *** **** *** **** *** ** ********** ********* ********* disclosure ************ ** offer valuable *********** ** ********* statement users ******* ** ** 2020) *** FASB and IASB's **** ****** ******* purpose *** ** ******** ********* ********* ******* ******** ************ ***** ******* **** ******** ** ****** ** * ******** strategy *** **** with ***** ******* tasked with ********** ********** ****** *** ******* *********** and ************** **** ****** at *** existing ************* guidance ** ******* recognition principles *** procedures **** *** **** *** *** IASB *** ********** **** **** *** to figure *** which ideas worked **** *** ****** ** **** ** the *** ******** ******* Henry ***** *** ***** The staff *** ******* ** developing * ******* recognition ***** **** ***** appropriately ***** assets and *********** ***** ** *** ************ ***** ******* 2018) *** staff ******* **** *********** *********** ****** ** ****** ** **** market ***** *** that *** ********* ******* should ********** * third ***** *** accepting ***** ************** for the remaining ***************** **** ******* ** *** ********* team ****** concerns ***** *** *********** for estimating non-observable price ******* ** ** ***** Nonetheless there **** ******** about *** ******* was recognized ***** **** * scheme Following ********** ******** *** project's staff ************ ********* ****** ***** ** consumer ************* ********* 2018) *** employees agreed **** *** *********** responsibility ***** ** ********** based ** *** amount of assigned ******** ************* ***** collaborating ** *** ******* the board ******** * discussion paper ******* *********** ** ******** ********* and ***** that **** ** ******** **** a customer ************* ******** guideline *** acceptedThe initial exposure draft was ********* ** **** **** as **** ** *** board's ******* ******* recognition *** accounting rules ********* *** ******* **** client ********* *** *** ********** of ******** ********* **** announced ** **** ** **** ********* ***** *** ******* *********** method *** updated to include * ********* implementation ********* ** recognize ******* from customer ********* *** ****** **** ***** identify the customer ******** ******** distinct *********** obligations inside *** ******** ********* *********** prices ****** *********** ****** *** ****** ******* when a performance ********** is satisfied ******* ***** & *** 2018)An ******** *** and ***** converged standard for ******* *********** *** ****** ** *** ** **** ** *** **** *** *** IASB *** 606 *** ********* by the FASB while **** ** was *** standard ************ for ******* *********** *** ******** ********* ************** ** the *** ******** *** ******** ****** ** ***** ******* **** ***** ***** to all ********* with ********* ******* ***** ******* ** leasing and insurance ******* ** ** ***** ******* *** ******** **** ** ****** ** 15 *** ** ******** **** *** **** *** IFRS respectivelyCurrent ***** ** ******* *********** ** the ****** ****** *** ********** ******** codification ***** *** ****** ** **** ****** **** of ***** **** ******** ********* *** businesses ****** ******* *** ******* ************ **** *** ****** ********* *** ****** ** revenue *** ******* ******* ***** ***** *** ***** Revenue ****** ** ******** ** accordance **** *** amount of ************* *** ******* *********** ** ******* ** ****** for *** ******** ** ***** ** ******** ** customers *** ***** ******** *** products *** ******** ** ******* **** **** are delivered ** ******* rather **** **** **** *** paidThe *** ******** ******* ** ******* ********* ***** ********* ********** are ******** ** **** ********* ***** **** ******** *** professional services ********* **** obliged to ****** ******* ***************** ********** such ** **** applicable ** ******** *** construction ********* ****** be ******* to * client contract ******* ** al ***** Software *** *********** ********* are ***** subject ** *** ********* ******* *********** ******* **** the parties *********** *** ******** **** customers The ****** ********* is *********** the ********** *********** duties *********** transaction ****** ********** transaction prices ** performance **************** *** *********** **** **** *********** **** ** *** ******* et ** 2018)The new **** ******** ********* mandates **** ******* ********* ********** specify *** ******** ***** *** ******** ** part ** *** obligation *** ******* **** ********* if the ********** *********** *********** are ***** ** *** relative selling prices ** *** ********** goods ** services ******** **** * ******** or ******** ****** ** ************* ** ****** ******* ** one or **** ** the contract's *********** obligations *** Guyader et ** 2021) ******* of relying ** transaction-specific *** ***************** ******* *********** rules *** new ******* recognition standard will instead use * principle-based ******** ** ********* **** revenue is earnedThe ******* revenue recognition ******** now ******** ******** *** handling ***** as a performance requirement **** ********* advice ** ******** and ******** ** ******* ********** that shipping *** handling *** ** recognized ** ** ******* ** *** ****** ******* ******* of *** ******** ****** ******** ** the ******* ** *********** *** *** ******** **** ** may expense shipping *** handling rather **** ********* ** ** * ******** *********** ********** ***** GAAPs ******* ** ** ***************** and Differences ******* ** **** *** ******* *********** between **** and **** ** in *** *** accounting ********** ******* ** ***** **** *** **** are **** ************ GAAP and **** *** ************* ** * ****** level of *********** ***** ******* a greater ********** ** professional ******** ** ***** *********** ******* ** ** ***** *** ** the ************ ** precise and ********* instructions IFRS ** ********** * **************** standard whereas ** **** ** considered * rules-based ******** *** ******* ** ** ***** The IFRS ** ********* ********* **** *** ******** ***** and ********* of ************ *** *********** ******* GAAP is ********* **** their form *** consistency with ********** ********************* IFRS ** **** ********* than ** **** ** that ** ****** for ********* treatment ** transactions *** ****** ******* ** ** 2018) For ******** ** ******* *********** **** ************ *** **** permissive **** ** ***** ***** **** ******* *********** ** ******* ******** ** *** **** ********* *** **** *********** ** ************** GAAP *** ***************** regulations *** ********** *** ***** *** ******* ******** ******** ******** fragmented industry-specific ******* prices **** * **** ********** ********* **** ******* ********* ******** ********* ********* ************************* **** **** and ** **** accounting ********* require the *********** ** the ******* ** fair value ** ********* ******* Both ********* *** ********** in ***** ** ******* *********** ******* **** *** ******* ******** *** non-monetary interactions *** ******* ** ** 2021) For ******** GAAPs ******* corporations to calculate revenue from ************ ********* using the **** ***** of offered ***** or ******** On *** ***** hand **** ******* businesses to ***** **** value **** *********** the worth ** ** item received If ***** is no **** ****** value *** the ****** the ****** ********* ** **** use *** own **** market ***** to ********** ****** **** and **** ******* revenue *********** ******** **** ******* **** ******** should ** recognized and ******** ****** *** earnings ******* **** ******* growth ****** ** economic advantages that ****** ********** the ****** *** ** the entity's ****** ********** *** Guyader et al ***** ***** from *** participation ** ****** ************ these ******* ****** in * ****** ** ****** ** the ***** **** GAAPs ******** ******* as ****** ** ************* **** inflows ********* ** ** ******** ********** ********** ** construction ********* **** ******* *** revenue method *** gross profit within *** ********** ** ********** ********* ********** *** ********** ** ********** ***** a ******* ***** ******* the ******* cannot ** reliably ********* *** *********** ********* is ******** *** ******* ** ********* ********** ** *** ****** of incurred ***** assuming ***** ***** *** ****** to ** repaid (Gordon ** ** ***** **** **** and **** ******* **** revenue ** realizable *** ****** ****** *********** ******* ***** ***** *** 2018) Both ******** however ****** ** ***** ** **** they *** *** *********** **** ******* revenue ******* will ****** ** greater ***** *********** due ** *** ********* **** ***** ***** *** **************** ***** is an ********** *********** when ******* ** ********** since the IFRS *** **** criteria for ********** whether ******* ****** ** recognized from sales of ***** demonstrate * ******** objective *** instance GAAP ******** ***** public ***** ** record ******* **** **** ***** **** ******** ****** ********* is transferred *** ********** evidence of *** agreement exists *** Guyader ** ** ***** *** ****** *** ** ***** ************ and ********** *********** ******* ** ******** under **** **** * significant ******* ** *** **** *** ****** ********** **** ********* *** been transferred ** *** ******** ****** ******* ** ********** *********** ** ******* **** *** **** **** the ******** ** ****** *** be ************ ********** *** flow ** economic ********* to *** ****** is ****** and associated ***** *** ** reliably calculated *** 2021) ***** **** has a more ******** ******** ** *********** when ******* **** *** **** ** goods ****** ** ********** **** ***** * **** *********** ******** ********* contingencies ** ***** before ******* can ** ***************** ** ** ***** GAAP *** **** ***** service ***** *********** ******* ** al ***** The use of the ************ revenue *********** ******** for ******** ********* ** ********** by ***** ****** the ******** ** ****** *** scope ** ******* building ******** ** ******* ***** of manufacturing *** ******* ** al ******* *** other **** IFRS requires **** ******* ************ be recorded according ** their stage ** ********** The ****** of ********** *** ********** ***** ******* methods ********* the ************* approach ******* ** al ***** ** * ******* ****** *** IFRS ******** ******* will be ********** on * ************* ***** ** *** ******* ** delivered ** ** ************* ****** of **** **** * specific time period ** ** ** ***** ****** ********** ******** *** level ** ********** (Gordon ***** ***** Hsu ***** ** ******* ****** be ********** ******** **** ******** the **** ** ***** ******* ******* IFRS ******* revenue ******** **** when * ********** *** is **** *********** than *************** ******* ** ******* ***** ******** ** *** ********* ***** **** ******* *********** *************** *** *** ******* recognition ********** ** **** **** *** excessively ******* regulations **** *** restrictive compared ** **** (Gordon ***** & *** ***** Financial statement ***** **** **** * ****** adjustment ** understand the *** standard's ************ ******* for net ********* *** liabilities ******* of *** ***** ****** on *** *********** ** **** ************ (Le Guyader ** ** ***** **** ***** ****** in ** ********** ******** ** investors ****** *** *** ********** ******************* point ****** by **** *** **** ** *** *********** ** ************ ********* ******** *** ******** Previously shipping *** ******** **** *** ******* as additional ******** but the *** ******* *********** ******** ******** **** ******** and ******** ** classified as performance ******** corporations ***** ******* ***** & *** ***** ************ ********** **** expected ** determine ******* it *** ****** that **** ***** ******* *** ** the ************* ******** ** a ******** ***** ***** *** *** revenue *********** ************ ******* businesses ** ****** ******* **** believe they *** ******* *** ******* *** *** *********** ***** *** ***************** ****** * and * ** relation ** the ********** framework *** **** ********** ********* ********* to the ******* ** *** a ******** image *** ****** ** application of accounting concepts to ********** ******** ***** **** *** **** *** ******** ** ** concept ********* *** *** *** ******* *** to ******* ********* ********** Investors creditors *** ***** ******* *** *** ********* users ** *************** ********* ********** ***** ***** *** ****** idea ** ******* ****** *** which ********** *** *********** *************** ** ********** data *** ******* ********* ** **** approach *** ** ******** ********* and *********** ***** resulted ** **** ******* ********** ************ **** and **** ******* *********** ********* **** ********* ********** *** ********* and ************* ** information by *********** *********** *** minimizing ********** ******** *********** ***** ***** ****** the ***** ********* ****** revenue recognition ******* *** **** **** *** fraud because the *********** ***** ****** ******* ***** ******* *** ******** ** * scenario that compelled ********** ** ********* the ********* ********* (Gordon et ** 2018) ********** *** ******* ****** ************ **** *** **** to ********* ******* when ** ** realized *** earned and IFRS to recognize ******* **** ** ** ****** *** ******** recognize **** ****** ******** ******** **** accrue ** *** ******* *** **** revenue *** ** ******** 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******* when *** ******** ** *********** for ********* to **** ****** shipping ******* ** ** 2018) ****** Multiple ********** **** ** *********** to ***** flexibility ** order ** *********** the varied requirements ** ********* ********* preparers and ***** in various ******* *** ********** in *** *** global revenue recognition ******** *** Guyader ** al ***** An ************* subcommittee ****** ** *********** ** the **** and GAAP to ****** industry-specific ******* ** *** *********** *********** ********* **** give further details *** ********** implementation ** *** ******** ** ***** ** maximize *** ******* ** *** ******* ********* ********* *** ************* subcommittee ***** ** able ** ******* *** ********* of ******** ********* ******* to the new standards ** ***** ** ****** ******* *********** *** handle any **************** ****** (Gordon ***** and *** ***** Because the GAAP *********** procedure *********** ********* convergence *** **** ****** ********* ***** that ***** GAAP to ********** *********** with IFRS ******* ************* **** been **** ** adopt *** new ******* *********** ***************** *** ** ****** ******* recognition **** **** it ****** ** streamline ******* recognition *** ********* *** improve *** ************* *** validity ** financial statements *** financial *********** ************* **** ******* if ******* is ******** **** generated *** ******** or ******** *** ******** ********** ***** incidenceBiblical *********** ********* ** ******** 29:18 "Where ***** ** ** ****** *** ****** *** free; *** fortunate is he *** ******** *** **** ***** bible ***** ********** ********** *** * **** of accounting ********* *** ********* *** ***** ********** ** ****** ********* ** ******* managers ******** ** ********* behavior ************ *** ***** urges *********** to ****** *** law ******* guidelines and ********* are *********** ******* ** ********* ** ** so since ****** would **** * *** ** ********** *** *********** Thus ********* are ********* *** a *********** ********* *** *** the ********** profession *** ********** ** **** restricted **** ****** ********** ********** **** *** law is **** ******** to ******** *********** ** do *** ***** thingConclusion ******* recognition is ** ********** principle **** ******** ******* to ** ********** ** *** period ** ** earned Since *** ***** *** accounting and auditing industries **** **** * ***** in ********* due to ********** ********* ********* competitiveness *** increased fraud ********** ******* *********** ********* ********* ************ to record ******* ***** ******* stock *** provided for industry-specific ******* recognition ********* *** ********* to *********** ********** ********** in ***** ** **** * consistent approach ** ******* *********** ******** ** *** *********** ** *** ******* *********** standards ** **** *** FASB *** *** ******** revenue *********** ** based ** a ********* ********* ******* **** ******* *********** is ***** on a four-step ********* ******* *********** *** altered by *** *** revenue recognition standard ***** ********** *** complexity *** ********* ********** **** ******* ****** to its establishment However *** GAAP ********** model ** complex *** *** **** and ****** ******* reporting procedures ****** * disconnect ******* **** and **** revenue recognition *** international subcommittee would ** critical ** permitting *** interpreting ******* *********** decreasing the two ********** complexity *** incompatibilityReferencesDjoudi * ***** ***** ******* ****** ********** ** *** Convergence ** **** *** ** **** on the ******* ** ********* *********** *********** StudyGordon * * Henry * & *** * * ****** Revenue ************ * ***** New WorldStevens ********* ** ********** ****** ** Business ******** ***** *** ****** ** ******** ******** ***** ********** H ********** the Converged ******* *********** ******** ******* Revenue *********** ************* ******* US **** and IFRS?(Doctoral ************ ******** ***** ************* ******* * * Jones * * & Helluin * ******** ** **** Comparability **** IFRS: **** **** Demonstrate *** ******* to *************** ** ******** Research ******* ****** * 80Pleasant * (2018) ******* Fraud *** *** ****** ** *** Revenue Recognition Standards **************************************************************** * * ******* * * ***** ******* * A ****** *** ********** **** US **** to ***** *********** *********** *** ***** ************ ** ********* ********** **** ******* Should ************************** * * ***** ******* * ***** **** IFRS ******** seventh wave of the ******* *********** *********** ******* ** *********** ** *** ************* ********** on ******** ********** (Vol 12 ** * ** ********* DOI: ************************** * ***** ****** Current ****** *********** ********* ******** ** **** ** *** 606 *** *** ** ***** ************* Conference on ********* ********** and ******** *********** ******* 2021)(pp ****** ******** *****