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ACCT 612 Module 5 Essay 2 Tax Implications of IFRS Implementation (Liberty University)

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ACCT 612 Module 5 Essay 2 Tax Implications of IFRS Implementation (Liberty University)

Essay 2 Instructions:

The Effect of International Financial Reporting Standards on Current Tax Planning Strategy

 

For this assignment, you will be submitting an essay on the effect the adoption of IFRS has had, and will continue to have, on tax planning strategy. The essay will be due by 11:59 p.m. (ET) on Sunday of Module/Week 5. While reporting under IFRS will not be required until 2015 or 2016, we are already beginning to see changes in the tax industry, particularly when considering planning for the future. The purpose of this assignment is for you to consider how and to what extent the adoption of IFRS in the United States will affect current tax planning strategy, both in the short-term and the long-term.

 

The essay should be written in APA format and be submitted in the form of a Microsoft Word document, labeled as follows: lastname_essay2.doc. The body of this essay must be 2–3 pages (double-spaced) in length, not counting the title page and reference page. A minimum of 6 scholarly research sources must be cited in the essay.

 

If you are not familiar with IFRS, begin by watching the presentation provided in the Reading & Study folder of Module/Week 5. This presentation presents a basic introduction to IFRS, which you can use as a springboard for deeper research. As this is an essay, and not a comprehensive research project, limit your analysis to three or four standards and/or strategies that will be affected by the adoption of IFRS. Cite at least two separate research sources per issue analyzed.

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