In the second part of this assignment, you will write a Final Paper. Include a title page, introduction, and conclusion in addition to the sections below. Include all appropriate in-text citations and references to support your statements. Document any information used from sources in APA style as outlined in the Ashford Writing Center’s Citing Within Your Paper (Links to an external site.) guide.
In your Final Paper,
Part A—Management Judgments
Unlike U.S. GAAP, IFRS requires that an entity disclose both (a) management judgments with the most significant effect on the financial statements and (b) information about the major sources of estimation uncertainty that may result in a material misstatement to the carrying values of the entities assets and liabilities. These disclosure requirements are included in Applying IFRS: Enhancing Communication Effectiveness (Links to an external site.). Read pages 39 through 44, and address the following:
Part B—Cash Flow
Part C—Comprehensive Income
Read Statement of Financial Accounting Standards No.130 (Links to an external site.) paragraphs 8 through 9 and 58 through 67, and address the following:
Read Accounting Standards Update: Presentation of Financial Statements (Topic 205) (Links to an external site.), pages 4 through 7, and address the following:
The Financial Statements Final Paper
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