個案總覽

A series of caselets exploring the accounting for long-lived nonmonetary assets.

CFO tests company's revenue recognition practices against the recently issued SAB 101 requirements and proposes plan for adoption of SAB 101.

A technical note reviewing business combinations and Goodwill accounting, under the Statement of Financial Accounting Standards, No. 141R.

Spreadsheet Supplement for case 108067

Supplements the (A) case.

Spreadsheet Supplement for case 108031

Spreadsheet Supplement for case 108030

A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005.

A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss.

Provides a simple exercise to illustrate consolidation accounting.

Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on "proper" numerical calculations.

Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.

Covers the management control process.

Management is struggling to meet consensus quarterly earnings-per-share numbers. Discusses a number of accounting decisions. A report indicating internal control problems in one of the company's divisions raises a Sarbanes-Oxley certification issue. A rewritten version of an earlier case.

Financial analysis is one way to detect WorldCom's fraudulent accounting. This case presents two perspectives of WorldCom: the company as viewed by security analysts and the inside view of the accounting fraud. Also looks at the company's acquisition accounting to assess potential for abuse. Teaching Purpose: To assess the probability of accounting risk.

An introduction to the internal control process from a managerial perspective.

Introduces traditional cost accounting systems.

Spreadsheet Supplement for case 105039.

Spreadsheet Supplement for case 105009.