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To be used with (9-192-150).

An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting.

To be used with (9-100-012).

Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note.

Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note.

Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note.

Discusses global accounting for leases by lessees and lessors with emphasis on U.S. lease accounting standards. A rewritten version of an earlier note.

A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case.

Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note.

Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements.

Spreadsheet Supplement for case 100015

Perform financial ratio analysis to identify changes in IBM's business mix and profitability.

Spreadsheet Supplement for case 10032

Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations.

A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting.

Supplements the (A) case.

To allow students to compute and explain quarterly and annual earnings per share figures by using financial accounting standards No. 128.

IBM changes pension plan from a defined benefit plan to a cash-balance plan. Teaching purpose: To understand pension accounting.

The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting.

In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity.