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Select any public company and go to their website. Locate the company’s most recently filed financial statements (i.e. 10K or 10Q) and then look up Note 1 in those statements. This note summarizes the significant accounting policies of the company. Refer to the “Business and Significant Accounting Policies” section of the Annual “10K” and Quarterly “10Q” report. Select two of the accounting principles in the report.

Answering the following question:

  • Did the company implement any new accounting standards during the year?
  • If so, which ones did it implement? What was the impact of those changes? In other words, how did those new standards affect the company’s bottom line?
  • If not, do you think there are any standards issued during the reporting period that they should have implemented? Why?
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