Template for Bachelor thesis in International Business
Download 383.21 Kb.
|
Fair Value Accounting US GAAP VS IFRS
Research FrameworkThe research framework is based on four chapters based on the research objectives already discussed above. The research framework provides a step-by-step process to reach the appropriate discussion and conclusion. The Chapter-wise research framework is shown as follows.
Is Fair value accounting Fair: Reasons for Adopting Fair value accounting, Current dilemma, and Future Challenges? Figure 1 Research Framework Chapter 1: Introduction & Research Information Introduction Problem Statement Research Question & Objectives Research methodology Research Framework Chapter 2: HCA VS FVA – And Reasons / Benefits for Adopting Fair value accounting Historical cost accounting – Historical & Current Perspective Fair value accounting under US GAAP & IFRS Fair value accounting – Reasons (Damodaran) and how it benefits Investors, Appraisers and Accountants Chapter 3: Current Dilemma - Problems related to Non-Financial Assets impairments, revaluation and higher volatility created etc. Higher volatility in Earnings & Cashflows Tracking Historical investments - Difficult Problems with Intangible & Other Impairments and Revaluations Shift from Intrinsic to Relative Valuation Problem with Chapter 4: Future Implications/ Challenges & Discussion FVA Perception & Future Challenges Global Pandemic COVID – 19 and Fair value accounting Does Benefits of Adopting FVA outweighs its problems. Is Fair value accounting Fair? - Discussion Research Framework Download 383.21 Kb. Share with your friends:
|