Effective Writing 10th Edition by Claire May,Gordon May

تمرين 2

Choose one of the following topics and narrow it if necessary. Write a documented research paper on your topic, using the steps discussed in this chapter.
• Congressional attempts to affect the accounting standard setting process
• The future of eXtensible Business Reporting Language (XBRL) and how it might be used to support the development of other comprehensive bases of accounting (OCBOA) outside of GAAP
• The Public Company Accounting Oversight Board (PCAOB)
• The International Auditing and Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing (ISAs)
• The use of fair value measurements in Generally Accepted Accounting Principles
• The future of "integrated reporting" and the possible expansion of the attest function
• The role of judgment in the application of accounting standards and whether that role should be reduced or expanded
• The impact of the Committee of Sponsoring Organizations' (COSO) Internal Control-Integrated Framework