Briefing paper must be typed using Font: Arial, Fond size: 11, Margins: 1 inch, Line Spacing: 1.15. The purpose of a briefing paper is to provide information about an issue that is occurring in the cost accounting area as it affects businesses and business decision making. It should be no longer than 4 pages with references, but the title page and the references are not counted as part of the 4 typed pages. Each reference will have to be documented and properly cited using the citation style in APA. [Topic] 1. Compare Current Cost Accounting (CCA) with Historical Cost Accounting (HCA): Define them; Three Pros and Cons; How does it change Depreciation Charging; and Difficulty of implementing CCA.