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Throughout your studies, you have heard of the “big names” of the organizations that impact accounting. But what do they really do? How do you know what the hot topics are? How are they influenced? What do they have to do with the financial reports you have been studying all quarter? How could this impact how financial reports are produced? For example, consider how a change in the way leases are recognized may impact the liabilities on a balance sheet and expenses on an income statement (which would then impact owner’s equity).

For Project 2, select two (2) of the organizations below and write a 2-3 page paper in which you:

FASB PCAOB GASB SEC COSO

IFRS AICPA IMA IIA FEI

Briefly explain the mission or focus of the two (2) organizations you selected and cite at least two (2) sources for your information. Note: Wikipedia and similar websites do not qualify as appropriate sources. It is recommended that you refer to the organization’s websites or excerpts from their established publications.

Select a topic that one (1) of the organizations is currently focused on, or one that they consider a pressing issue or “hot topic.”

Summarize what the organization you selected is doing to address the issue you identified.

Explain how the issue you identified impacts how financial reports are produced.

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