"Researching the impact of new accounting standards or regulations":

• Table of Contents

Chapter ONE

INTRODUCTION

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

Chapter TWO

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 THREE

RESEARCH METHODOLOGY

• 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 FOUR

DATA PRESENTATION AND ANALYSIS

• 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 FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

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