個案資料
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Arbor Capital Inc.
內容大綱
Arbor Capital must choose a method of revenue recognition in the pre-need funeral and cemetery services industry. Since three accounting firms expressed differing opinions on the type of revenue recognition method Arbor should employ, the student must examine the complexity of revenue recognition and the alternatives available to Arbor for recognizing revenue. The case allows the student to determine the effect the alternatives have on the financial statements and the actual economic impact which results from these changes. As an outside director of Arbor's Audit Committee, the student is expected to make a recommendation to Arbor's Board of Directors.
學習目標
To determine the alternatives available, the effect they have on income statement and balance sheet, and to understand the actual economic impact that results from the changes to the financial statements. The case is a good mechanism for showing how revenue recognition ties in with other basic accounting principles such as objectivity, matching and conservatism. As an outside director of the Audit Committee the student will be expected to make a recommendation to Arbor's Board of Directors.