Draft Research Paper

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Your final project will require you to write a research paper on the Convergence Project and the major differences between IFRS and GAAP. In Module 2, you completed an outline for this research project. In this module, you will build on this outline and receive feedback from your instructor after completing a rough draft and bibliography.

Conduct research using Excelsior’s library or the Internet to find information regarding the current state of the Convergence Project and major differences between GAAP and IFRS. Discuss the Convergence Project between FASB and IASB, and be sure to include the history, progress made, current status and future goals of the project.

When conducting your research, identify and make note of five major differences between GAAP and IFRS. In addition to listing the differences, make notes regarding what has been done to minimize the differences (if any), and how the differences will affect United States companies if they are implemented.

Finally, research the differences between principles-based accounting rules (IFRS) and rules-based accounting rules (GAAP) and form an opinion on what method is better.

Your rough draft should be approximately 8-10 pages in length and must include at least two references (other than your textbook) on a reference page. Indicate the importance of each reference and your purpose in using it. Be sure to include section headings identifying your main topics, as well as a title/cover page. Your assignment must follow APAstyle guidelines, using Times New Roman, 12-point font, double spaced, with one inch margins.


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