Current Topic Memo Overview: For this memo, students will choose a topic from the list below to research. The memo is expected to be 4-6 pages and organized in a business memo format, like the case research memos this semester. See rubric on Canvas for additional grading criteria. Business memo format with headers to include: Purpose, Referenced Sources, Background, Discussion, Conclusion (these sections must be included at a minimum, use headers and sub-headers to organize your paper). All sources used in the memo should be listed under the Referenced Sources section and referencing consistently included in memo (no separate works cited page needed) Topics: Select a topic from the below list of current topics. 2021 FASB Agenda Consultation Report Summary o Background on the FASB o The Agenda Consultation project o Current FASB agenda Crypto asset accounting o Background on crypto assets o Project launched on December 15, 2021 o October 12, 2022 FASB decisions on the ongoing project of crypto asset disclosures Latest practices and reporting in Environmental, Social and Governance (ESG) o PwC Viewpoint Videos and Articles Summary of Q3 2022 Financial Reporting Matters per PwC o PwC Articles and Podcasts for the The quarter close third quarter 2022 o PwC Webcast on Q3 2022 Quarterly Accounting (email registration required to view) History of the US GAAP, FASB, AICPA, PCAOB and the US GAAP Standard Setting Process Source Note: In your memo document the sources you used, work to only reference credible and applicable sources. You are not limited to the below, but some sources to consider: Big 4 Content (PwC, EY, KPMG, Deloitte) Journal of Accountancy by AICPA Accounting Today