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By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an obligation has been incurred; or 2) measuring the value of the obligation is difficult.

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2) Products/services are provided over multiple years; 3) Credit-worthiness of the customer is questionable; and 4) Money-back guarantees are offered.

Spreadsheet Supplement for case 101016

Spreadsheet Supplement for case 101017.

Spreadsheet Supplement for case 101015

Brierley's is an investment company that has performed poorly in the New Zealand market. Management has prepared a report of the intrinsic value of the company's investments.

Pre-Paid Legal Services' business model reveals two key issues--managing the sales force and sales growth and managing claims. Students analyze the economics of the business and consider how to measure firm performance, how to evaluate and reward the sales force, and what services to offer. The case also discusses a Fortune article criticizing Pre-Paid Legal's method of reporting sales force commissions. Students are asked to evaluate Fortune's analysis and to recommend potential responses by Pre-Paid Legal's management.

Provides students with an overview of recent developments in the setting of accounting standards at a global level.

This case examines the economics of a municipality, and then explores its financial position from the perspective of a bond rating firm.

This case examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues that arise.

Spreadsheet Supplement for case 198032

A bank officer must make a loan application decision for a large but financially troubled cable broadcaster.

Spreadsheet Supplement for case 198031.

Spreadsheet Supplement for case 198031

The case series examines the role of financial reporting and corporate finance policies as vehicles for communication between managers and outside investors. This case describes management's concern that the company's stock is undervalued because analysts viewed the company's accounting as aggressive. Students are asked to advise CUC's management on ways to improve investor confidence.

Describes CUC's initial response to investors' concerns about the firm's accounting. Students are asked to evaluate this response.

Describes analysts' and investors' reaction to CUC's initial response.