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About the Codification Paper Due 11/29: Login to the FASB Codification Standards

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About the Codification Paper Due 11/29:
Login to the FASB Codification Standards and use the following address:
http://WWW2.aaahq.org/ascLogin.cfm
Username: AAA51720
Password: gZR49fR
Each student will prepare a research paper investigating the reporting requirements concerning the valuation and
impairment of intangible assets under US GAAP. This paper must also discuss the similarities and differences
between US GAAP and international reporting standards. The paper must be at a minimum, five double-spaced
written pages (plus a bibliography and the necessary citations) discussing current US GAAP and International
Financial Reporting Standards. The paper should (1) be professionally appearing, (2) be well written with respect
to proper grammar and usage, (3) have necessary citations, and (4) do a thorough job with the required research
described below. Resources such as the codification of accounting standards on the FASB website (on the FASB
website you will find existing standards under the current codification and all previous standards listed under the
precodification standards section), the IASB website, the internet, and the library should provide you with the
materials to undertake this assignment. In addition, writing and English usage manuals should be consulted with
respect to proper form of citations and bibliography. The grade earned on this research assignment will be based
on all of the above requirements (Proofread your paper and use a spell check and grammar check before
turning it in for grading – if there are errors then your grade will be reduced accordingly. Papers poorly
written will not be deemed unacceptable to the accounting profession and will not earn a passing grade).
Primarily, you should look up the specific standards from the original text (precodification standards and existing
GAAP/IFRS (with FULL CITATIONS in your paper) to get full credit rather than only citing a secondary source
(text or article) that discusses GAAP or iGAAP (although these secondary sources should also be used in your
discussion of the accounting standards throughout the paper).

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