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Research two accounting standards for equity investments: SFAS No. 115 and
International Accounting Standard IAS No. 39 and 40.
Compare and contrast the pronouncements. Analyze the conceptual framework of the
pronouncement, specifically conservatism, comparability, relevance, neutrality, and
representational faithfulness.
Write a five-page research paper in APA style. Write in a clear, concise, and organized
manner, demonstrate ethical scholarship in accurate representation and attribution of
sources, display accurate spelling, grammar, and punctuation.
Grading Criteria
Maximum Points
Compare and contrast the specified accounting standards
Analyze specified aspects of the conceptual frameworks.
Supported statements with reasons, examples, and research
Total
40
30
30
100
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