ACCT418 Advanced Accounting – Individual Assignment
US GAAP vs IFRS: Consolidation of Financial Statements
Write an essay that describes the main similarities and the differences between US GAAP and IFRS regarding the consolidation of financial statements. This report should cover the followings (as possible).
1. Brief description of the history (development) of the consolidation standards (GAAP and IFRS).
2. Brief description of the requirements of the latest consolidation standards (GAAP and IFRS).
3. Analyze the similarities and differences between the latest consolidation standards (GAAP and IFRS).
4. Describe the consequences of the differences between US GAAP and IFRS and any attempts for convergence of the standards.
5. Include at least three (4) external sources (references) to support your position. Use Harvard style for referencing.
You can use the textbook, articles, media and web resources to obtain additional information. The online library services in Qatar University offers access to a valuable source of information.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides.
• Citations and references must follow Harvard format within the report and at the end of the report.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
• Maximum length for the report is 6 pages (Excluding the appendices).
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