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Table of Contents<br><br>
Chapter 1
: Introduction<br> - Background on accounting standards setting process<br> - Overview of [standard/regulation to be researched]<br> - Purpose and objectives of the research project<br> - Research methodology<br><br>
Chapter 2
: Literature Review<br> - Summary of existing research on impact of prior changes<br> - Views expressed in accounting literature on expected impact<br> - Views expressed in practitioner literature on preparedness<br><br>
Chapter 3
: Impact on Financial Reporting<br> - Changes to financial statements and note disclosures<br> - Changes to accounting policies and procedures<br> - Impact on key financial ratios and performance metrics<br><br>
Chapter 4
: Impact on Accounting Work<br> - Changes to audit procedures and internal controls<br> - Changes to systems and processes used by accountants<br> - Impact on workload and skills required of accountants<br><br>
Chapter 5
: Achievement of Objectives<br> - Evaluation of whether intended goals were achieved<br> - Discussion of any unintended consequences<br> - Areas where impact was different than expected
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