Accounting Term Paper Ideas: Discussing Current Problems

For a student looking for accounting term paper ideas, it is a challenge to find a topic that is unique and focuses on the prevailing problems. There are numerous problems existing in the accounting as it prevails in organizations all around the world. However, locating those problems and shedding light on them in accordance with the applicable accounting standards can be a very challenging task. Following are some of the accounting term paper ideas which focus on current problems:

  1. Ambiguous accounting standards and how to record such transactions correctly.
  2. How can ethics in accounting be ensured in the organization?
  3. The detection risk related to earnings management and how to identify the factors that lead towards identification of earnings management.
  4. The differences in interpretations of accounting standards in different countries and issues pertaining to consolidation of international subsidiaries.
  5. The financial risks involved in tax evasion practices by companies.
  6. How to detect tax evasion practices by the management in the financial statements of a company?
  7. The influence of culture of an organization on the prevailing accounting practices.
  8. Does ethical environment of an organization also result in ethical accounting practices?
  9. What are the factors that should be assessed to determine whether a lease is financial lease or an operating lease?
  10. What are the motives behind the wrong classification of leases by a company?
  11. What are the risks involved in wrong valuation of intangibles?
  12. How to ensure whether intangibles are being amortized appropriately?
  13. What is the criteria for capitalization of an intangible and in what circumstances such a development should be routed through profit and loss account?
  14. How to address the problems pertaining to translation of foreign currency transactions?
  15. How to carry out effective hedging to minimize the risk pertaining to foreign currency assets and liabilities?
  16. What problems does the management face with debt management?
  17. How can a company ensure optimum debt to equity ratio and what are the factors that need to be taken into account?
  18. How can a company address the problems related to cash flow?
  19. What are the factors that should be addressed to ensure true and fair presentation of the cash flow statement?
  20. How to ensure proper revaluation of non-current assets?

These accounting term paper ideas focus on a number of current problems faced by accountants and auditors. These ideas can help the students narrow down their options to create a great term paper.