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Ethiopia lacks the institutional resources to adopt full IFRS so opts for IFRS for small & medium entities.

Barrick Gold must change from Canadian - GAAP to IFRS. Case covers the transition.

CFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules.

Spanish parent company must decide on the Euro/BsF exchange rate to translate its Venezuelan subsidiary's financial statements into Euros.

In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.

An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses.

IASB proposes new defined benefit plan accounting standard.

The BP Mexican Gulf Oil spill requires BP to recognize or at least disclose investor-relevant information.

Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes.

2010 Healthcare Reform Act eliminates Medicare Part D subsidy and Caterpillar recognizes a $100 million change.

Analyst must identify role of management and actuarial judgment in measuring corporate post employment benefit obligations and assets.

The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards.

Financial statements before and after restatement following revelation of fraud.

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.

Technical note covering various aspects of accounting for stockholders' equity.

This case speculates how Japanese companies might implement IFRS, with particular emphasis on consolidation accounting.

Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset.

Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting.

Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions.