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Diversity and Standards The following Course Outcomes are assessed in this Assig

April 8, 2024

Diversity and Standards
The following Course Outcomes are assessed in this Assignment:
AC301-5: Analyze the components of stockholders’ equity.
GEL-1.02: Demonstrate college-level communication through the composition of original materials in Standard English.
GEL 8.02: Apply Critical Thinking to use principles of sound reasoning.
PC-4.1: Assess the value of multiculturalism and diversity in a global environment.
Within the global environment there is much discussion regarding moving from US GAAP (Generally Accepted Accounting Principles) to IFRS (International Financial Reporting Standards). We know that corporations are global now more than ever which results in a diverse group of professional accountants worldwide working together for a common goal which is to report information for both internal and external users. This diversity does result in variations in practice. However, the principles and guiding rules and regulations proposed under IFRS will allow for uniformity on a global basis. This move to IFRS from GAAP is not yet finalized however much debated.
Prepare a 2–3-page persuasive essay with additional title and references pages in APA format and citation style. Remember that any words or ideas not your own must be cited both in-text and with an accompanying reference on the reference pages at the end of your paper. For help with APA format and citation style, consult the Writing Centers literature on APA writing style. You can also consult the Academic Writer resources located in the Academic Tools area.
Checklist:
The viewpoint and purpose of your paper should be clearly established and sustained.
Articulate the differing positions on moving from US GAAP to IFRS.
Build an argument in an influential way to include but not limited to a discussion on the similarities and differences between GAAP and IFRS specifically around the potential effects on the stockholders’ equity section of the Balance Sheet.
Articulate at minimum three advantages and disadvantages of adopting IFRS specific to the Stockholders Equity section of the Balance Sheet.
Provide your conclusion.
The paper should follow the conventions of Standard English (i.e., correct grammar, punctuation, and spelling).
The writing should be well ordered, logical and unified, as well as original and insightful.
Include a minimum of five scholarly sources, citing and referencing your sources using APA format and citation style.

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