Roxy & Harley Part 3 Group Assignment In addition, Roxy & Harley have heard there have been several recent accounting changes as document in the FASB Codification. Your group will be assigned one of the accounting topics below on which to report the following: dl.) The main provisions of the new pronouncements d2.) How the accounting treatment of the new pronouncement differs from before d3.) The effective date(s) of the new pronouncement d4.) How the accounting treatment compares with IFRS The Topics are: 1. Extraordinary & Unusual Items 2. Income Taxes 3. Business Combinations 4. Leases 5. Recognition & Measurements of Financial Instruments 6. Earnings Per Share 7. Hedge Accounting