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Based on the information found in the e-Activity , assess the key differences between U . S . GAAP and IFRS reporting for the testing of asset impairment and the requirement to write down the asset value . Indicate whether or not you support the U . S . GAAP or IFRS approach . Provide support for your position . As an investor , recommend a strategy for evaluating long-lived asset values contained on the balance sheet of a publically traded company so as to minimize the risk to the investor . Provide support for your strategy . ==============================================

ACC 573 Week 5 DQ 1

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Create an argument for the use of Fair Market Accounting as opposed to historical cost . Provide support for your argument .

Evaluate the effectiveness of the accounting principle guidelines for determining the market value of an asset , indicating improvements to these guidelines . Provide support for your recommendations . Create an argument for the use of Fair Market Accounting as opposed to historical cost . Provide support for your argument . ==============================================

ACC 573 Week 5 DQ 2

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Assess the risks associated with derivatives instruments , indicating how these risks may be minimized for a publically traded company . Provide support for your rationale .