7-15 PAGES NEED IT BY FRIDAY OR EARLY Research Paper Instructions March 27, 2017 The paper should be issue-oriented (a mere description of a principle/standard is not a primary purpose of this research paper). It must be supported with a thorough literature review – at least 10 references (citation/quotation) are required. Topics: any issues relating to Financial Statement Consolidation (examples: the difference between U.S. GAAP and IFRS on specific issues; the issues relating to the requirements of financial statement consolidation: effective control; VIE…) Recommended format of the research paper: 1. Abstract: one or two paragraphs 2. Statement of problem: one or two paragraphs 3. Significant of problem: one or two paragraphs 4. Literature Review (required): main part of the paper 5. Your opinion (required): supported with prior research 6. Reference - Use APA writing style – See Publication Manual of the American Psychological Association, 6th Edition for further details. The book is available at the CSR library – Reference book section. Additional reference on APA citation: https://owl.english.purdue.edu/owl/resource/560/01/ The Research Paper shall be typewritten with a minimum of 7-15 double-spaced pages in length to explore an issue and present the current thoughts on an area of interest relating to Financial Statement Consolidation. Grading: 1. Content (60%) - Relevance of the subject - Organization of the material - Accuracy, logical, completeness and expression of the written material - Knowledge of the subject matter 2. AP writing Style (40%)