Journal Article Summary Report:
Materials:
Journal: http://www.journalofaccountancy.com/News/20126713
Text book: Intermediate Accounting, Spiceland, Sepe and Nelson, 7th Ed., McGraw-Hill, 2012.
1. Read the journal: http://www.journalofaccountancy.com/News/20126713
2. Briefly summarize the article
3. Identify how the article is related to the topics covered in this course.
a. Financial Accounting Environment;
b. Conceptual Framework #1 (Objectives), FASB Concept Statements No.8.1;
c. Conceptual Framework #2 (Characteristics), FASB Concept Statements No.8.3;
d. Conceptual Framework #6 (Elements), FASB Concept Statements No.6;
e. Review of Accounting Process.
4. Discuss what you learned from the article.
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