TERM PAPER DETAILS: Each student is required to write a term paper. Each student is to choose a country form the following list:
Australia, Austria, Belgium, Canada, China, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Japan, Luxembourg, Mexico, Netherlands, Portugal, Spain, Sweden, Switzerland, Turkey, of United Kingdom. No two students will have the same country, and the countries will be assigned on a first-come, first-served basis.
我选的是日本
The paper must have a title page, and abstract, at least 12 pages in the body of the paper, a reference page, and two or more exhibits. The paper will contain, at a minimum, the following information:
A brief history of the country and its cultural heritage
Natural resources
Form of Government
Major industries
Exports and imports
General relationship with the U.S.
A brief summary of the five largest corporations in the country
Accounting and taxation issues, such as:
- What is the country's primary source of GAAP (In the U.S. it is the FASB)?
- At least three or four comparisons between the country and the U.S. on accounting for items such as inventory, goodwill, pension liability, reporting parent-subsidiary information, foreign currency translation, etc.
- The country's attitude or record on corporate financial disclosure.
- Based on an examination of annual reports of business firms or of accounting articles on the subject, what social, employment, or environmental disclosures does the country require?
- What is the status of the auditing profession in the country? How are auditors trained and regulated?
- Are the financial reports translated into U.S. GAAP or IFRS?
Sources for your paper may be obtained from books, journal articles, newspapers, databases, or web searches. A minimum of ten references are to be used in the paper. However, a maximum of five of the references may be from web sites. The paper is to be written in APA format. The following web site has some useful information about the APA format: http://owl.english.purdue.edu/owl/resource/560/01.