Government Accounting/Synopsis/NO. 47 ACCOUNTING FOR TERMINATION BENEFITS
SYNOPSIS PAPER REQUIREMENTS
Content Requirements
Your synopsis paper MUST include the following sections and adequati
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Order Paper Nowinclude each of the following elements and address each question posed below.
I.
Prologue
A. Title and number
B. Effective date of implementation
C. Preceding standard
D. Succeeding standard
E. Related standard (s)
I.
Purpose
(What is the standard designed to accomplished? What are its intended
effect(s)?
TIT
IV.
V.
Problem
(What were the challenges or issues encountered by government preparers
and/or users which made necessary the new standard?)
Parties and Positions
A. Proponents of new standard
B. Proponents’ argument (s)
C. Opponents of new standard
D. Opponents’ argument (s)
Prescription
(Provide a lengthy summation of the requirements of the new standard.)