個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)
內容大綱
The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge.