Critical Analysis

The writing assignment involves a critical analysis of a recent article (3 to 6) pages long from a professional accounting journal (e.g. The Journal of Accountancy, Accounting Horizons, CPA Journal, Accounting Review). The article must be related to a topic, which is covered in this particular course. Based on your knowledge of basic accounting principles (GAAP), you are to critically analyze a recent (no more than three years old) article related to a topic covered in this course. Based on your analysis, you are to report whether or not the author’s information is in accordance with GAAP. Some information may be “in line with” GAAP and other information may not be. Once you have clearly identified what is GAAP and what is not GAAP (if applicable), please report whether or not you agree with the author’s main point of view (i.e. thesis) and why. In addition to submitting your 3 to 5 page written assignment, please submit a copy of the article which you have analyzed.
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The article that must be used is:
Reporting of Discontinued Operations
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Reporting of Discontinued Operations

In April 2014, FASB issued Accounting Standards Update (ASU) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which is effective for fiscal years beginning after December 15, 2014

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