Exposure Draft: Proposed new accounting standard

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Use one of the links found on the Exposure Draft/Recent Standard Presentation Assignment page under Exposure Draft/Recent Standard PresentationResources to select a current exposure draft for your presentation.Exposure Draft/Recent Standard Presentation Resources• Financial Accounting Standards Board (Links to an external site.)o https://fasb.org/Page/PageContent?PageId=/projects/exposure-documents.html• IFRS (Links to an external site.)o https://www.ifrs.org/projects/work-plan/general-sustainability-related-disclosures/exposure-draft-and-comment-letters/Then, search for journal articles in professional, peer-reviewed accounting and business journals that relate to the selected current exposure draft. Use theelectronic databases provided by the Liberty University Library and other sources.INSTRUCTIONSYour PowerPoint presentation must contain the following information:
Summarize the main points of the current exposure draft.
Compare/contrast with current theory/standards.
Compare and contrast U.S. GAAP and IFRS in respect to the exposure draft topic.
Research the need for the new standard/amendment (include pros and cons).
Evaluate the exposure draft’s provisions in light of the conceptual framework (include qualitative characteristics of useful information).
Develop a logical, well-articulated response to the exposure draft (for or against). Propose changes/corrections that you feel are needed.The presentation must have an attractive layout. Each slide must present the information using clear, concise bullet points as well as utilize the notessection. Items to include are outlined as follows:• Minimum of 7 slides, and a reference slide must be included in the presentation• APA Format• At least 5 citations; in addition, you will provide a biblical application for the subject matter of the case.• Presentation meets all of the following criteria: Clear and concise bullet points from the paper, Details in the notes sections, Summarizes content• Your sources should be recent, peer-reviewed articles, relevant to the content/topic. Acceptable sources include peer-reviewed journal articles, FASBCodification, the textbook, and the Bible.

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