The length if the paper will be between 2000 to 2500 words plus Exhibits. The topic for this project may relate to any practical, conceptual, or regulatory issue pertaining to (Contemporary Accounting Issues. For example, a paper commenting on an exposure draft or a position paper issued by one of the accounting standards authorities of any country. Regardless of the topic chosen, it is expected to take a position on some topic, to research the topic in the literature, and to support the position adopted on the basis of that research. And I choose the topic as Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments. Please see the attached file from FASB. With the Harvard referencing style.