Option #1: Fair Value Option Accounting for Held-To-Maturity Investments

This course requires that you complete one of the two Critical Thinking Options that covers material represented in this Module. These Critical Thinking Options are assigned with no time limit; however, the assignment must be completed in one sitting. You cannot leave the assignment and come back to it so please allow yourself enough time to complete all the questions. Note that you are only given one attempt to complete the Critical Thinking assignment so ensure that you are prepared.

The Critical Thinking Options #1 and #2 open at the start of the week in which they are scheduled. The Critical Thinking Option you choose is due by 11:59 PM MT on Sunday of the same week. Please refer to CSU Global late policy for Critical Thinking assignments if you have any questions on due dates.

Required: Complete the following activities:

Part A: Algorithmic Connect Problems.

Complete Option #1, Module 2: Critical Thinking Option in Connect

Part B: Written Component

Write a one-page summary to your co-workers explaining the use of fair value option for investment accounting. Include advantages and disadvantages for investors; and compare US GAAP and IFRS accounting for this type of investment

1. Submit your written assignment to the Dropbox in Canvas.
2. You must follow APA guidelines with respect to use of subheadings, include a title page and reference page, have one-inch margins, and be double spaced. Format your paper according to the CSU Global Guide to Writing APA (Links to an external site.).
3. References must include the textbook and any additional credible academic references. All sources used, including your textbook must be referenced. Paraphrased and quoted material must have accompanying citations and cited per APA guidelines.
4. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment.