Intellectual capital for financial statement reporting purposes

For this assignment, research two contemporary accounting topics such as:

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valuing intellectual capital for financial statement reporting purposes,
how International Financial Reporting Standards (IFRS) differ from Generally Accepted Accounting Principles (GAAP),
the adoption of International Financial Reporting Standards in the United States,
sustainability and environmental accounting,
valuation of digital assets such as cryptocurrency for financial statement reporting purposes, and
artificial intelligence and automation in the accounting field.
Each of these is one topic, so you must choose two of these topics for this assignment. There are several articles and one video in this week’s recommended resources section of the course guide that can help get you familiar with these terms and aid in your research. If you would like to choose a different contemporary accounting topic not listed, email your instructor to obtain approval before starting your paper.

In your paper,

Define and describe the topics, citing real-life examples of their uses.
Critique the pros and cons of the topics.
Assess the popularity of the topics and what type of global companies or individuals use them.
Hypothesize the future use of the topics; be sure to support your position with facts.
The Contemporary Global Accounting Topics Paper

must be four to five pages in length (not including title and references pages) and formatted according to APA Style as outlined in the Writing Center’s APA StyleLinks to an external site.
must include a separate title page with the following:
title of paper
For further assistance with the formatting and the title page, refer to APA Formatting for Microsoft WordLinks to an external site.
student’s name
course name and number
instructor’s name
and date submitted
must utilize academic voice.
See the Academic Voice links to an external site. resource for additional guidance.
must include an introduction and conclusion paragraph.
Your introduction paragraph needs to end with a clear thesis statement that indicates the purpose of your paper.
For assistance in writing Introductions & ConclusionsLinks to an external site. as well as Writing a Thesis StatementLinks to an external site., refer to the Writing Center resources.
must use at least four credible sources in addition to the course text.
The Scholarly, Peer-Reviewed, and Other Credible SourcesLinks to an external site. table offers additional guidance on appropriate source types. If you have questions about whether a specific source is appropriate for this assignment, please contact your instructor. Your instructor has the final say about the appropriateness of a specific source for a particular assignment.