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This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Case List
Accounting Topics

Cases for MACCT/MSA Financial Accounting

The Qualitative Characteristics of Accounting Information and Sfas No. 96

Issues in Accounting Education, Issue: 4, 1989

Authors: Fuglister, Meeting, Rozen

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting For Income Taxes
Qualitative Characteristics
SFAS 96

Traditional Industries

Issues in Accounting Education, Issue: 8, 1993

Authors: Fisher

Industry: Traditional Industries, Photo Services

Undergraduate Courses
Capstone
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bad Debt Expense
Cash Flows
Ethics
Financial Statement Analysis
Revenue Recognition

Central Coast Savings

Issues in Accounting Education, Issue: 8, 1993

Authors: Miller

Industry: Banking

Undergraduate Courses
Advanced Financial Accounting
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Allowance For Doubtful Acct
Goodwill
Mortgage Receivable

Tully Pty Ltd

Issues in Accounting Education, Issue: 9, 1994

Authors: Whittred

Industry: Manufacturing, Food

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
Debt Covenants
Earnings Management
Technical Default

The Case of the Small Business Client

Issues in Accounting Education, Issue: 10, 1995

Authors: Bushong, Cornell

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Gaap
Warranty Costs

The Impact of Sfas No. 94 On Ford Motor Company

Issues in Accounting Education, Issue: 10, 1995

Authors: Ferris, Whittred

Industry: Ford Motor Company

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Cash Flows
Changes in Gaap
Consolidation
SFAS 94
Unconsolidated Subsidiaries

Cray Research, Inc.

Issues in Accounting Education, Issue: 10, 1995

Authors: Smith

Industry: Cray Research

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Development Stage Enterprise
Spin-off

Accouting Method Choice in the Ipo Process

Issues in Accounting Education, Issue: 11, 1996

Authors: Whittred

Industry: Real Estate

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Changes in Accounting Method
Completed Contract
Percentage of Completion
Revenue Recognition

Ethical Dilemmas in Reporting Environmental Liabilities

Issues in Accounting Education, Issue: 11, 1996

Authors: Eynon, Stevens

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Contingent Liabilities
Environmental Liabilities
Ethics

Instructional Case Using the Naars Database: Resolving Revenue Recognition Issues At Carefree Environments

Issues in Accounting Education, Issue: 12, 1997

Authors: Arnold, Sutton, Lampe

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition

The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not For Profit Hospitals

Issues in Accounting Education, Issue: 16, 2001

Authors: Bain, Blankley, Forgione

Industry: Healthcare

Undergraduate Courses
Accounting Theory
Not For Profit/Governmental Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Choices
Ethics
Not For Profit Status
Tax Value

Cendant Corp.: a Case Study Examining the Compensation and Accounting Issues Involved in a Stock Option Repricing Program

Issues in Accounting Education, Issue: 16, 2001

Authors: Vogel

Industry: Cendant Corporation

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executive Compensation
Stock Options

Earnings Quality Assessment By a Sell Side Financial Analyst

Issues in Accounting Education, Issue: 17, 2002

Authors: Kamp

Industry: Publishing, Cch

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Quality
Goodwill
Restructuring Costs

Interstate Transport, Inc.: a Case Study in Earnings Management

Issues in Accounting Education, Issue: 17, 2002

Authors: Sack

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Estimates
Earnings Management
Earnings Quality
Ratio Analysis

Techmall.com: Revenue Recognition in the Internet Economy

Issues in Accounting Education, Issue: 17, 2002

Authors: Swain, Allen, Cottrell, Pexton

Industry: E-Commerce

Undergraduate Courses
Auditing/Assurance
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
Earnings Management
Earnings Quality
Revenue Recognition

Quality Earnings and Accounting Estimates: a Case of Decisions

Issues in Accounting Education, Issue: 17, 2002

Authors: Duncan

Industry: None

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Estimates
Allowance For Doubtful Acct
Contingent Liabilities
Earnings Management
Earnings Quality
Inventory Valuation

Zar, Inc.: a Case in Earnings Quality

Issues in Accounting Education, Issue: 17, 2002

Authors: Martin

Industry: Software/Hardware

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Allowance For Doubtful Acct
Earnings Management
Earnings Quality
Goodwill
Software Development Costs

Grey Paints: Using Earnings Quality Concepts To Clarify the Earnings Measurement Process

Issues in Accounting Education, Issue: 17, 2002

Authors: Ruhl, Kreuze

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bad Debt Expense
Depreciation
Earnings Management
Earnings Quality
Goods In-transit

Relevance, Reliability, and the Earnings Quality Debate

Issues in Accounting Education, Issue: 18, 2003

Authors: Phillips, Entwistle

Industry: None

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Earnings Quality
Relevance
Reliability

Etoys Inc.: a Case Examining Pro Form Financial Reports, Analysts' Forecasts, and Going Concern Disclosures

Issues in Accounting Education, Issue: 18, 2003

Authors: Stuart, Karan

Industry: E-Commerce, Etoys, Inc

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Going Concern
Financial Statement Analysis
Financial Statement Disclosure
Ratio Analysis
Analysts Forecasts

Dynamic Data: Corporate Governance and Auditors' Evaluations of Accounting Estimates

Issues in Accounting Education, Issue: 20, 2005

Authors: Cohen, Krishnamoorthy, Wright

Industry: High-Tech

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Sarbanes Oxley Act
Inventory Valuation

The Effect of Pension Income On the Quality of Coporate Earnings: Ibm, A Case Study

Issues in Accounting Education, Issue: 20, 2005

Authors: Williams

Industry: IBM

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Quality
Pension Accounting

Lucent Loses Its Luster: Accounting For Investments Turned Bad

Issues in Accounting Education, Issue: 20, 2005

Authors: Gordon, Niles

Industry: High-Tech

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Comprehensive Income
Fair Value
Investments

Reporting Earnings At Summer Technology--A Captsone Case Involving Intermediate Accounting Topics

Issues in Accounting Education, Issue: 20, 2005

Authors: Kohlbeck

Industry: High-Tech

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Earnings Management
Ethics
Financial Statement Analysis

Inconsistencies in U.s. Gaap: Accounting For Executory Contracts

Issues in Accounting Education, Issue: 21, 2006

Authors: Forsyth, Dugan

Industry: Multiple

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executory Contracts
Rules Based Vs. Principles Based

The Hole in the Doughnut: Accounting For Acquired Intangibles At Krispy Kreme

Issues in Accounting Education, Issue: 21, 2006

Authors: Kohlbeck, Holder-Webb

Industry: Food, Krispy Kreme Doughnuts, Inc.

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executive Compensation
Franchise Rights
Impairment
Intangible Assets

Restricted Stock Versus Stock Options: the Case of Jones Apparel Group, Inc.

Issues in Accounting Education, Issue: 21, 2006

Authors: Vogel, Carlson

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Corporate Governance
Employee Compensation
Executive Compensation
Stock Options

Using Case Materials To Research Professional Standards On Revenue Reconition Issues

Issues in Accounting Education, Issue: 22, 2007

Authors: Krishnan, Mintz

Industry: Software/Hardware

Undergraduate Courses
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
SEC Enforecment Action
Earnings Management
Revenue Recognition

Reliance Corporation: Inventory Write Downs and Reversals

Issues in Accounting Education, Issue: 22, 2007

Authors: Gujarathi, Kohlbeck

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Earnings Management
Ethics
Inventory Valuation

International Financial Reporting--Inventory Costing At Exxon and BP

Issues in Accounting Education, Issue: 22, 2007

Authors: Moreland

Industry: Oil & Gas

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Disclosure
Footnotes
IFRS
Inventory Valuation
LIFO Vs. FIFO

Besser Pharma: International Accounting For Pensions

Issues in Accounting Education, Issue: 22, 2007

Authors: Geary, Street

Industry: Pharmaceutical

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Pension Accounting

Megascreens USA Inc.-- A Foreign Operations Case

Issues in Accounting Education, Issue: 22, 2007

Authors: Carslaw, Purvis

Industry: High-Tech

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Consolidation
Foreign Currency Translation
IFRS

The Matrix Format Income Statement: A Case Study About Earnings Management and Reporting Financial Performance

Issues in Accounting Education, Issue: 22, 2007

Authors: Brown, Tarca, Woodliff, Bradbury, Van Zijl

Industry: Manufacturing

Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Earnings Management
IFRS
Investments
Matrix Format Income Statement

Accelerating Corporate Performance: Stock Buybacks With Zip

Issues in Accounting Education, Issue: 23, 2008

Authors: Warfield, Kimmel

Industry: None

Undergraduate Courses
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Per Share
Stock Repurchase
Accelerated Share Repurchase

Snoy Ridge Ski Resorts Fair Value and the Impairment of Long Term-Assets

Issues in Accounting Education, Issue: 25, 2010

Authors: Gore, Herz

Industry: Ski Resort

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Fair Value
Goodwill
Impairment

Integrative Case in Advanced Accounting

Issues in Accounting Education, Issue: 25, 2010

Authors: Nurnberg, Schaefer

Industry: Healthcare

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Ethics
Partnership Accounting
Related Party Transactions

SEC XBRL Filing Requirements: an Instructional Case On Tagging Financial Statement Disclosures

Issues in Accounting Education, Issue: 25, 2010

Authors: Farewell, Capozzoli

Industry: Oil & Gas

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Financial Accounting
Accounting Topics
Tag Software
U.s. GAAP Taxonomy
XBRL

Shreffler Stores Accounting Issues Related To Consumer Receivables, Asset Impairment, and Discontinued Operations: A Problem-Based Learning Unfolding Problem

Issues in Accounting Education, Issue: 25, 2010

Authors: Cottell

Industry: Retail

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounts Receivable Valuation
Discontinued Operations
Fair Value
Impairment

Bioscience Company: Accounting For Idle Plant Assets

Issues in Accounting Education, Issue: 26, 2011

Authors: Warfield, Kimmel, Dickinson

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Depreciation
IFRS
Impairment
Long-Lived Assets

Fire the Big Box!?

Issues in Accounting Education, Issue: 26, 2011

Authors: Zeller, Palzer, Tressler

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Activity Based Costing (abc)
Cost Allocation
Customer Profitability Analysis

A Series of Revenue Recognition Research Cases Using the Codification

Issues in Accounting Education, Issue: 26, 2011

Authors: Stevens, Alford, Dimattia, Hill

Industry: Multiple

Undergraduate Courses
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
FASB Codification

Enforcing Financial Reporting Standards: the Case of White Pharmaceuticals AG

Issues in Accounting Education, Issue: 26, 2011

Authors: Zulch, Detzen

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Research & Development

Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification

Issues in Accounting Education, Issue: 27, 2012

Authors: Gujarathi

Industry: Retail

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
FASB Codification
Membership Fees

Insurance Fraud: Losses, Liabilities, and September 11

Issues in Accounting Education, Issue: 27, 2012

Authors: Jones, Anderson, Reed

Industry: Insurance

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
AICPA Professional Standards
Fraud
IASB
Reinsurance
Tax Haven

The PCCW Going Private Saga: What is a Fair Deal?

Issues in Accounting Education, Issue: 28, 2013

Authors: Cheng

Industry: Pacific Century Cyberworks

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Fair Value
Firm Value
Buyout
Going Private

Roger's Dilemma: A Situational Examination of Ethical Behavior in the Presence of Internal Control Deficiencies

Issues in Accounting Education, Issue: 28, 2013

Authors: Mellon, Marley

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Internal Controls
Sarbanes Oxley Act
Corporate Code of Ethics
Insider Trading
Whistleblowing

Arborista, Inc.: an Instructional Resource Case

Issues in Accounting Education, Issue: 28, 2013

Authors: Smith, Picconi, Woods

Industry: Tree Planting

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Cash Flows
Direct Method

Accounting For the Public Interest: A Revenue Recognition Dilemma

Issues in Accounting Education, Issue: 28, 2013

Authors: Davage, Cerf, Barra

Industry: Pharmaceutical

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bill & Hold Sales
Cash Vs. Accrual
IFRS
Revenue Recognition

The Mysterious Case of the Loaded Leprechaun

Issues in Accounting Education, Issue: 28, 2013

Authors: Loraas, Long, Inger, Stanley

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
Tax Entities

The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes To the FASB and IASB Conceptual Frameworks

Issues in Accounting Education, Issue: 28, 2013

Authors: Smith, Ruhl

Industry: Not-For-Profit

Undergraduate Courses
Accounting Theory
Cost/Managerial Accounting
Intermediate Accounting
Intro/Principles - Financial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
MBA Managerial Accounting
Accounting Topics
Footnotes
GAAP IFRS Differences
Relevance
Representational Faithfulness

AKM Mortgages, Inc.

Issues in Accounting Education, Issue: 28, 2013

Authors: Zhang, Paul, Huang

Industry: Banking

Undergraduate Courses
Advanced Financial Accounting
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Collateral Debt Obligation
Repurchase Reserve

Apt, Inc.: an Application of Impairment Testing and Fair Value Estimation Using International Financial Reporting Standards

Issues in Accounting Education, Issue: 29, 2014

Authors: Hughes, Beaudoin

Industry: Student Rentals

Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Fair Value
IFRS
Impairment

Growing Pains At Groupon

Issues in Accounting Education, Issue: 29, 2014

Authors: Caplan, Dutta, Marcinko

Industry: E-Commerce

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Allowance For Sales Returns
Non-GAAP Financial Measures
Revenue Recognition

Spectacular Airlines, Inc: Implications of the Transition To IFRS in the Context of Cross Border Acquisitions

Issues in Accounting Education, Issue: 29, 2014

Authors: Gujarathi, Yezegel

Industry: Airlines

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
IFRS
Revenue Recognition
FASB Codification

Procomp Informatics: Stepping On Ethical Landmines in Asia

IMA Educational Case Journal, Issue: 1.2, 2008

Authors: Lau, Woo

Industry: Water

Undergraduate Courses
Auditing/Assurance
Capstone
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Ethics
Fraud
Risk Management

Silicon Valley Institute of Biomedical Technology

Journal of Accounting Education, Issue: 7.2, 1989

Authors: Black

Industry: Biotech

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Lease Accounting
Leasehold Improvements
Substance Over Form

SLO Town Savings and Loan

Journal of Accounting Education, Issue: 9.2, 1991

Authors: Miller

Industry: Banking

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
Loan Amortization
Loan Origination Fees

The Stockholders' Equity Section of a Japanese Company: the Minolta Camera Company Case

Journal of Accounting Education, Issue: 11.2, 1993

Authors: Bergevin

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
Convertible Bonds
Japanese Accounting
Stockholders' Equity
Treasury Stock

Distinguishing Between Loans and Equity Investments: Substance Over Form

Journal of Accounting Education, Issue: 14.4, 1996

Authors: Miller

Industry: Banking, Construction

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capitalized Interest
Equity Method
Impairment

Alaska Dividend Airline Coupon Program

Journal of Accounting Education, Issue: 15.1, 1997

Authors: Harter, Sparks

Industry: Airlines

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Gift Cards/Coupons
Revenue Recognition

Postretirement Benefits: the Implementation of SFAS No. 106 "versus' Accrual Accounting in the Mining Industry

Journal of Accounting Education, Issue: 15.2, 1997

Authors: Reed, Ortegren

Industry: Mining

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Pension Accounting
Post-Retirement Benefits

Choices and Dilemmas in Accounting For Stock-Based Compensation

Journal of Accounting Education, Issue: 15.3, 1997

Authors: Stevens, Hill

Industry: Retail

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Black-Scholes Model
Compensation Plans
Stock Options

Accounting For Lifetime Memberships: the Case of Travel Time Partners, Inc.

Journal of Accounting Education, Issue: 15.4, 1997

Authors: Dillon, Nathan

Industry: Travel Agency

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Debt Covenants
Ethics
Liability Measurement
Revenue Recognition

Interest Rate Swaps

Journal of Accounting Education, Issue: 15.4, 1997

Authors: Grove, Bazley

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Derivitives
Hedge
Interest Rate Swap

Analogical Reasoning and the Case of Accounting For Cashback Programs in the Casino Industry

Journal of Accounting Education, Issue: 16.2, 1998

Authors: Frucot, Defeo, Lasalle

Industry: Casino

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting For Promotions
Gift Cards/Coupons

Accounting For Other Postretirement Benefits and Pension Costs At Ohio Edison

Journal of Accounting Education, Issue: 17.1, 1999

Authors: Bloom, Cenker

Industry: Utility

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Pension Accounting
Post-Retirement Benefits

Financial Accounting Choice and Earnings Management

Journal of Accounting Education, Issue: 18.4, 2000

Authors: Key, Sawyer, Goodwin

Industry: Cable TV

Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Estimates
Earnings Management

Capitalize Customer Acquisition Costs and Earnings Quality

Journal of Accounting Education, Issue: 23.2, 2005

Authors: Weihrich, Hyatt

Industry: Service

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Earnings Management
Earnings Quality
Financial Statement Analysis

Valuing Employee Stock Options Under SFAS 123r Using the Black-Scholes-Merton and Lattice Model Approaches

Journal of Accounting Education, Issue: 25.1/2, 2007

Authors: Baril, Betancourt, Briggs

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Black-Scholes Model
Lattice Method
Stock Options

Using Form 20-F Reconciliations To Internationalize an Accounting Course

Journal of Accounting Education, Issue: 25.3, 2007

Authors: Hughes

Industry: None

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
International Differences
20-F Reconciliation

Raleigh Building Products: A Teaching Case That Highlights the Differences Between IFRS and US GAAP

Journal of Accounting Education, Issue: 28.2, 2010

Authors: Reinstein, Churyk, Gross

Industry: Distributor

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
GAAP IFRS Differences
Goodwill
IFRS
Impairment

Instructional Case: When Derivatives Drive Earnings—crown Oil, Inc.

Journal of Accounting Education, Issue: 28.3/4, 2010

Authors: Schultz, Ebrahim, Hollister

Industry: Oil & Gas

Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Derivitives
Earnings Management
Hedge
Revenue Recognition

Regal Hair Salon: Tax and Financial Reporting of Gift Cards

Journal of Accounting Education, Issue: 30.1, 2012

Authors: Gujarathi, Noga

Industry: Hair Salon

Undergraduate Courses
Capstone
Professional Accounting Research
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Financial Accounting
MACCT/MSA Taxation
Accounting Topics
Gift Cards/Coupons
Book-Tax Differences
Deferred Taxes

Trabeck Prepares For Ifrs: an IFRS Case Study

Journal of Accounting Education, Issue: 31.1, 2013

Authors: Coe, Delaney

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
GAAP IFRS Differences
IFRS
LIFO Vs. FIFO
Ratio Analysis
Research & Development

IFRS Framework-Based Case Study: Barrick Gold Corporation—goodwill For Gold

Journal of Accounting Education, Issue: 31.4, 2013

Authors: Goedl

Industry: Mining

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Goodwill
IFRS

IFRS Framework-Based Case Study: Daimlerchrysler – Adopting IFRS Accounting Policies

Journal of Accounting Education, Issue: 32.3, 2014

Authors: Reinstein, Churyk, Jermakowicz

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Analysis
GAAP IFRS Differences
IFRS
Ratio Analysis

Wamu's Option-ARM Strategy

Issues in Accounting Education, Issue: 29.4, 2014

Authors: Bowen, Jollineau, Lougee

Industry: Banking

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Impairment
Loan Loss Reserves
Provision For Loan Losses
Non-Performing Assets

Accounting For Complex Investment Transactions

Journal of Accounting Education, Issue: 32.4, 2014

Authors: Churyk, Stenka

Industry: Real Estate

Undergraduate Courses
Advanced Financial Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Consolidation
IFRS
Investments
Joint Venture Accounting
Variable Interest Entities (vie)

Bleak Weather For Sun-Shine Ag: A Case Study of Impairment of Assets

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Zulch, Detzen, Wersborg

Industry: None

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
GAAP IFRS Differences
IFRS
Impairment

The City of Providence, Ri: A Case Examining the Financial Condition of a U.s. Municipality

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Kelly, Earley, Feng

Industry: Municipal Government

Undergraduate Courses
Capstone
Financial Statement Analysis
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Analysis
Gasb
Pension Accounting

Cisco Systems, Inc.: Minding the Gaap?

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Jeffery, Perkins

Industry: Manufacturing, High-Tech

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Management
Earnings Quality
Impairment
Inventory Valuation

The Warehouse Capital Management Policy - Treatment of Leases

Journal of Accounting Education, Issue: 33.3, 2015

Authors: Bradbury

Industry: Retail

Undergraduate Courses
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
IFRS
Lease Accounting
Ratio Analysis

Johnson Manufacturing Case Study - Bankruptcy

Journal of Accounting Education, Issue: 33.4, 2015

Authors: Churyk, Gross, Yu, Stoettner

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bankruptcy
Chapter 11
Fresh-Start Accounting

JM Custom Wheels, Inc.: Ethics in Loan Collateral Reporting/JM CUSTOM Wheels, Inc.: Éthique ET INFORMATION RELATIVE AUX GARANTIES D'emprunt

Accounting Perspectives, Issue: 7.1, 2008

Authors: Donelan, Kaplan, Weathers

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Professional Code of Conduct
Professional Responsibility
International

Canada Generators Limited

Accounting Perspectives, Issue: 9.4, 2010

Authors: Wright, Jones, Irvine

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Asset Valuation
GAAP IFRS Differences
IFRS

Thunder Bay Transportation: A Case of Business Valuation and Negotiation

Accounting Perspectives, Issue: 9.4, 2010

Authors: Lento

Industry: Manufacturing

Undergraduate Courses
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Asset Valuation
Financial Statement Analysis
Business Valuation

Virtually Perfect Corporation

Accounting Perspectives, Issue: 10..2, 2011

Authors: Mcconomy, Stonehouse

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Audit Risk
Cash Flows
Error Correction
Impairment
Lease Accounting
Pension Accounting
Revenue Recognition

Evaluating Constructive Lease Capitalization and Off-Balance-Sheet Financing: an Instructional Case With Fedex and UPS

Accounting Perspectives, Issue: 11.1, 2012

Authors: Duke, Franz, Hsieh

Industry: Shipping Company

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
Financial Statement Analysis
GAAP IFRS Differences
IFRS
Lease Accounting
Off-balance Sheet
Ratio Analysis

Floriculture Du Suroît Inc.

Accounting Perspectives, Issue: 11.3, 2012

Authors: Paul, Martel

Industry: Farming

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS
International Differences
Long-Lived Assets

Depreciation in the Canadian Airline Industry

Accounting Perspectives, Issue: 13.3, 2014

Authors: Bujaki, Durocher

Industry: Airlines

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Professional Accounting Research
Graduate Courses
EMBA Financial Accounting
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Depreciation
Earnings Management
Strategy

Bonbons Hansel Et Gretel Inc.

Accounting Perspectives, Issue: 14.1, 2015

Authors: Paul, Martel

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Business Combination
Consolidation
Contingent Liabilities
Fair Value
Goodwill
IFRS
Intangible Assets

IFRS Conversion: the Case of a Marine Defence Company

Accounting Perspectives, Issue: 14.2, 2015

Authors: Rixon, Stapleton, Sceles

Industry: Defense Contractor

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS

The Success Story of International Additives Producer Ag: A Case Study On Categorization of Investments Under IFRS

Journal of Accounting Education, Issue: 34, 2016

Authors: Zulch, Teuteberg, Voll

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Consolidation
Financial Statement Disclosure
IFRS
Joint Venture Accounting