Using resources at www.fasb.org, identify the relevant GAAP and current standards involved.

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Research Topic: Codification Improvements – Hedge Accounting Link to Project: https://www.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdateExpandPage&cid=1176171358835 Task: Prepare and submit a report based on research, review, and analysis of an ongoing FASB project. Specifically: In a five – to seven-page report, with section headings, please describe the project, its history (briefly), and the project’s status. The final section of the report should describe the implications of the project’s adoption. For example, a report might discuss a project that would result in accelerating the recognition of certain expenses and require additional disclosures. Using resources at www.fasb.org, identify the relevant GAAP and current standards involved. Discuss the proposed change (i.e., what will be different?) and the reasons for the change. Using at least three different databases from a library, find at least five sources of information on this FASB project. As you conduct research, identify an actual case that may have provided the impetus for this proposed change, or that would have been influenced by the proposed change. At least two sources should be from scholarly or professional journals. Consider SEC 10-K comments in place on changes to accounting regulations. How will this affect reporting requirements? Provide examples in context. Identify stakeholders and the impact of the proposed change on each of the stakeholders (comment letters may provide good insight).

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