COMP 598 Final Exam

ACCT 540 Professional Research for Accountants

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ACCT 540 Professional Research for Accountants

ACCT 540 Professional Research for Accountants Assignment, Course Project

ACCT 540 Week 1 Assignment, FASB Website Standards

Access the FASB website (www.fasb.org). Hover your mouse to the “Standards” tab and on its drop-down menu, click on the “Pre-Codification Standards.” Thoroughly read the last four standards issued. Describe each standard and what it added to the existing authoritative accounting literature. Please write one page on each standard.

Statement No. 168 (Superseded)

The FASB Accounting Standards Codification® and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162

Statement No. 167 (Superseded)

Amendments to FASB Interpretation No. 46(R)

Statement No. 166 (Superseded)

Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140

Statement No. 165 (Superseded)

Subsequent Events

ACCT 540 Week 2 Assignment, Starbucks MD & A Critique

ACCT 540 Week 2 Course Project

ACCT540 Week 3 Assignment 1

Answer the following questions

1. Why was codification needed?

2. What is the goal of codification?

3. What authoritative literature does the codification supersede?

4. How is the codification structured? Include as discussion of the topic, subtopics, sections and subsections in your answer.

5. Describe the numerical indexing system.

6. What is a “landing page?”

7. What is the difference between the “general topics landing page,” the “industry topics landing page” and the “subtopics landing page?”

8. What is “pending content?”

9. How is SEC content differentiated from FASB content?

10. Log into the codification database and perform a search on the following terms and answer the related questions:

1. Warranty expense 1. How many results did you get?

2. Click on “605 Revenue Recognition > 20 Services > 25 Recognition” and

ACCT 540 Week 3 Course Project

ACCT 540 Week 4 Assignment, Work plan for IFRSs

ACCT 540 Week 4 Course Project Case 1

ACCT 540 Week 5 Homework Assignment

Read Appendix B, “Sample Brief Memorandum,” that starts on page 193 of the textbook. 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?

ACCT 540 Week 5 Course Project Case 1 – Research Memorandum

You have been hired as a consultant for Thomas Foods. Thomas Foods was incorporated in 1969. Thomas Foods sells produce purchased from farmers to neighborhood grocery stores throughout the country. Thomas Foods has asked you to implement a hedging strategy to mitigate the risks associated with any unexpected increase in price they would have to pay farmers for their harvested crops. Thomas Foods asks that you provide examples of how various hedging strategies could be implemented. The Controller of the company has no experience in this area and would need to understand the accounting treatment for whichever hedging strategy you select. Of significant importance to management is how any hedging strategy would impact operating income.
The objective of this accounting research project is to help you transfer the concepts and research techniques that you learn from the course to a case study example.

ACCT 540 Week 6 Assignment AICPA Section 300

ACCT 540 Week 7 Assignment

Securities and Exchange Commission v. NutraCea, et al., United Stated District Court, District of Arizona, Civil Action No. CV 11-0092-PHX-DGC

Access the “Litigation” section of the SEC’s website at www.sec.gov/litigation.shtml. 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).

ACCT 540 Course Project, Case 1 (Thomas Foods) Paper and Presentation

Case 1 You have been hired as a consultant for Thomas Foods. Thomas Foods was incorporated in 1969. Thomas Foods sells produce purchased from farmers to neighborhood grocery stores throughout the country. Thomas Foods has asked you to implement a hedging strategy to mitigate the risks associated with any unexpected increase in price they would have to pay farmers for their harvested crops. Thomas Foods asks that you provide examples of how various hedging strategies could be implemented. The Controller of the company has no experience in this area and would need to understand the accounting treatment for whichever hedging strategy you select. Of signi²cant importance to management is how any hedging strategy would impact operating income.

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