A newspaper article or web page report of an item of accounting news, i.e. it refers to a

current event, consideration, comment or decision that has been published after January

2019. Your article could also come from one of the professional journals. The article should not

come from an academic journal. Academic journals generally do not contain news articles or

articles of less than one page and are usually only published 2 or 4 times a year.

1) Explain the article that you have found in your own word.