Accounting Appendix
Reading and Evidence Map
Primary standards, real reports and selected accounting research
Reading and Evidence Map
Scope and method
This is a selective pedagogic evidence map, source-checked on 1 August 2026. It is not a systematic review and makes no PRISMA coverage claim.
Sources were included when they:
- directly support a course concept or current example;
- come from a standard setter, regulator, company filing or identifiable scholarly publication;
- have verifiable title, date and stable link or DOI;
- add a distinct insight rather than repeat a textbook summary.
Vendor blogs and unverified citation lists were excluded. Emerging studies are labelled by design and maturity.
Primary reporting sources
| Source | Use in the course | Evidence status |
|---|---|---|
| IFRS Conceptual Framework | Objective, elements, qualitative characteristics | Authoritative conceptual framework; not itself a Standard |
| IFRS 15 and FASB Topic 606 | Contract revenue | Current standard-setting material |
| IAS 2 | Cost formulas and NRV | Current IFRS standard summary |
| IFRS 9 and FASB Topic 326 | Expected credit losses | Current frameworks |
| IAS 16 | PPE and components | Current IFRS material |
| IAS 38 | Internal development and useful lives | Current IFRS material |
| IFRS 16 and its 2026 post-implementation review | Lease mechanics and current status | Current standard plus completed review decisions awaiting summary |
| IAS 12 | Current/deferred tax | Current IFRS material |
| IAS 7 | Cash flow and cash equivalents | Current IFRS material |
| IFRS 18 | Future presentation and MPM disclosures | Issued; effective from 2027 periods |
| FASB expense disaggregation | Current US presentation development | Issued; future effective dates |
Real-report cases
| Report | Teaching use | Boundary |
|---|---|---|
| Microsoft 2025 Annual Report | Remaining performance obligations and material lease commitments | US GAAP; company-specific estimates |
| Unilever 2025 Annual Report | IFRS 18 preparation, currency/portfolio growth bridge, non-GAAP reconciliation | IFRS/UK reporting; 2025 facts |
| Target 2025 Form 10-K | Inventory, reserves and vendor consideration | US GAAP retailer; fiscal-year labels require care |
Real reports illustrate disclosure questions. They do not supply universal ratios or policies for Northstar.
Foundational research
| Study | Why read it | Design / caution |
|---|---|---|
| Dechow, Ge & Schrand (2010), Understanding earnings quality | Shows why earnings quality depends on the decision and proxy | Scholarly review; not a standard |
| Sloan (1996), Accruals, cash flows and future earnings | Motivates separating accrual and cash components | Archival capital-markets study; context matters |
| Kaplan & Anderson (2004), Time-Driven Activity-Based Costing | Capacity cost rates, time equations and unused capacity | Foundational working paper/practice model |
| Kaplan & Norton (1992), The Balanced Scorecard | Connects non-financial drivers with financial outcomes | Influential practitioner article; causal links need testing |
Current research frontier
| Study | Course question | Evidence maturity |
|---|---|---|
| Sundström (2024), AI in management control | How might AI change control forms and infrastructure? | Conceptual/research agenda; verify local controls before application |
| Rautiainen et al. (2024), Towards fluid role identity of management accountants | How do controllers combine business-partner and IT roles? | Single Finnish-bank case; analytically useful, not universal |
| Abbas (2026), Management accounting and AI | What does the literature say about digitalisation and AI? | Peer-reviewed review of 91 articles; field still developing |
| Choi & Xie (2026), Human + AI in Accounting | Which accounting tasks are being integrated with GenAI? | Survey, proprietary field data and a framed experiment; avoid broad causal extrapolation |
The frontier readings explain why data lineage, review and role design now belong in accounting education. They do not replace transaction evidence or professional responsibility.
How to cite a claim
Use the nearest appropriate layer:
- “IFRS 18 is effective from 2027” → IFRS Foundation.
- “Microsoft disclosed £X of commitments” → Microsoft report.
- “A study found a task-level association” → the paper, with design and limit.
- “Northstar’s discount rate is 10%” → course assumption, not a citation.