This class will focus on the research skills necessary to complete this portion of your 4th deliverable for the final paper:
This deliverable should include a critical bibliography of sources relating to the accounting treatment or
auditing process of trade receivables. The report should contain a minimum of thirty (30) unique
references, the majority from within the last five years. It should also include text of all relevant ASC
citations to required accounting treatments. Explain the standards for recognition, initial and subsequent
remeasurement, and required disclosure for AR balances in each industry. Where variant approaches or
practices exist, explain each approach and explain the rules and/or circumstances that would lead to the
use of a particular approach. Identify distinctive features of an audit plan for the AR balance.
As accounting grad students, you have a collective store of expert knowledge in your discipline. Accordingly, this space is one you can use to help your fellow students out. Use the tool below to suggest accounting and industry resources/websites that you feel will be broadly useful to your fellow students, and we will include them in the guide.