The Effect of International Financial Reporting Standards on Current Tax Planning Strategy

For this assignment, you will be submitting an essay on the effect the adoption of IFRS has had and will continue to have on tax planning strategy. While reporting under IFRS will not be required until 2015 or 2016, we are already beginning to see changes in the tax industry, particularly when considering planning for the future. The purpose of this assignment is for you to consider how and to what extent the adoption of IFRS in the United States will affect current tax planning strategy, both in the short-term and the long-term.

The essay should be written in APA format and be submitted in the form of a Microsoft Word document, labeled as follows: lastname_essay2.doc. The body of this essay must be 2-3 pages (double-spaced) in length, not counting the title page and reference page. A minimum of 6 scholarly research sources must be cited in the essay.

If you are not familiar with IFRS, begin by watching the presentation provided in the Reading & Study folder. This presentation presents a basic introduction to IFRS, which you can use as a springboard for deeper research. As this is an essay, and not a comprehensive research project, limit your analysis to 3 or 4 standards and/or strategies that will be affected by the adoption of IFRS. Cite at least 2 separate research sources per issue analyzed.

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