Table of Contents

Chapter 1

: Introduction
  - Background on accounting standards setting process
  - Overview of [standard/regulation to be researched]
  - Purpose and objectives of the research project
  - Research methodology

Chapter 2

: Literature Review
  - Summary of existing research on impact of prior changes
  - Views expressed in accounting literature on expected impact
  - Views expressed in practitioner literature on preparedness

Chapter 3

: Impact on Financial Reporting
  - Changes to financial statements and note disclosures
  - Changes to accounting policies and procedures
  - Impact on key financial ratios and performance metrics

Chapter 4

: Impact on Accounting Work
  - Changes to audit procedures and internal controls
  - Changes to systems and processes used by accountants
  - Impact on workload and skills required of accountants

Chapter 5

: Achievement of Objectives
  - Evaluation of whether intended goals were achieved
  - Discussion of any unintended consequences
  - Areas where impact was different than expected