Briefing documents are essentially an “executive summary” introduction to a complex topic. For more complex topics, the briefing document provides a practical walk-through to link theory to practice.
While the primary audience for briefing documents is students grappling with more complex accounting-related topics, practitioners are also able to benefit in many cases.
The following is an example of a briefing document for students in managerial accounting: “Briefing Document on Process Costing – FIFO”
The following briefing document is an example of a briefing document created to benefit students and practitioners alike: “Briefing Document on Activity-Based Costing”
Stay tuned in the coming months as Cam organizes and add to his catalog of briefing documents. In the meantime, if there is any topic you would like to see in briefing document don’t hesitate to contact Cam.