Use one of the Exposure Draft$/$Recent Standard Presentation Resources to select a current exposure draft for your presentation. Then, search for journal articles in professional, peer$-$reviewed accounting and business journals that relate to the selected current exposure draft.

Instructions

Your presentation must contain the following information:

$1.$ Summarize the main points of the current exposure draft.

$2.$ Compare$/$contrast with current theory$/$standards$.$

$3.$ Compare and contrast U$.$S$.$ GAAP and IFRS in respect to the exposure draft topic.

$4.$ Research the need for the new standard$/$amendment $($include pros and cons$).$

$5.$ Evaluate the exposure draft$$s provisions in light of the conceptual framework $($include qualitative characteristics of useful information$).$

$6.$ Develop a logical$,$ well$-$articulated response to the exposure draft $($for or against$).$ Propose changes$/$corrections that you feel are needed.