The research paper for this course should be written and saved as a Word document, and include a minimum of 1,000 words, (approximately full two pages), not to exceed 1,200 words.  Please use 12 point Times New Roman font, single-spaced, with one-inch margins on all sides.  Center the title of your paper followed by your name at the beginning of the first page, immediately followed by the main body of your paper.  Please do not include a Title Page or Abstract for this assignment.  A third page should be included for references.

Your paper should incorporate five (5) full-text Articles on your approved topic and reference to FASB Codification as appropriate. Out of the five required reference articles, a minimum of two should come from business or accounting journals.  (CPA Journal, Journal of Accountancy, Auditing: A Journal of Practice & Theory, The Tax Advisor, etc.) Other references may include magazines (Forbes, Businessweek, The Economist, etc.), newspapers (The Wall Street Journal, Investors Business Daily, etc.), and online articles (investopedia.com, money.cnn.com, msn.money.com, etc.).  Please limit your use of online articles (not published in hard copy) to two references.