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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 Advanced Financial Accounting

Valuing American Pharmaceuticals, Inc.

Issues in Accounting Education, Issue: 8, 1993

Authors: Ricci, Hanouille, Jarrell

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Accounting Topics
Fair Value
Financial Statement Analysis
Firm Value
Negotiation

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

Corporate Takeover

Issues in Accounting Education, Issue: 9, 1994

Authors: Gaumnitz

Industry: None

Undergraduate Courses
Advanced Financial Accounting
Accounting Topics
Consolidation
Financial Statement Analysis
Ratio Analysis

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

Foreign Subsidiary: Conversion To U.s. Gaap, Translation To U.s. Dollars and Consolidation

Issues in Accounting Education, Issue: 12, 1997

Authors: Gaumnitz

Industry: None

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Consolidation
Equity Method
Foreign Currency
Ratio Analysis

Wpp Group Plc: Analyzing the Impact of Purchase Accounting On Reported Results in an International Setting

Issues in Accounting Education, Issue: 12, 1997

Authors: Tinkelman

Industry: Marketing Services

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Foreign Currency
Goodwill
International Differences

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

Accounting For Divestures of Sell Offs, Spin Offs, Split Offs, and Split Ups

Issues in Accounting Education, Issue: 14, 1999

Authors: Cumming, Mallie

Industry: Multiple

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Divestitures
Spin-off
Split-off
Split-up

The Ridgely House Venture: Triple Net Commercial Lease/Purchase Case

Issues in Accounting Education, Issue: 15, 2000

Authors: Smith, Quinn

Industry: Real Estate

Undergraduate Courses
Advanced Financial Accounting
Capstone
Tax Accounting
Accounting Topics
Gasb
Lease Accounting

General Electric: Investment Accounting and Consolidations

Issues in Accounting Education, Issue: 17, 2002

Authors: Hopkins, Blacconiere

Industry: General Electric

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Consolidation
Equity Method
Investments

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

Dot.com Or Dot.bomb? the Unpleasant Tax Surprise of Stock Options in a Volatile Market

Issues in Accounting Education, Issue: 18, 2003

Authors: Catanach

Industry: E-Commerce

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MACCT/MSA Tax Strategy
Accounting Topics
Stock Options
Compensatory Stock Options
Tax Planning

R&d Entities: is Control Possible Without Owning a Single Share of Stock?

Issues in Accounting Education, Issue: 19, 2004

Authors: Davis

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
Accounting Topics
Consolidation
Research & Development

A & B Companies: Impairment of Goodwill

Issues in Accounting Education, Issue: 19, 2004

Authors: Frucot, Jordan, Lebow

Industry: Cpa Firm, Internet Service Provider

Undergraduate Courses
Advanced Financial Accounting
Capstone
Graduate Courses
MBA Financial Accounting
Accounting Topics
Goodwill
Impairment

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

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

Europe's Enron: Royal Ahold, N.v.

Issues in Accounting Education, Issue: 22, 2007

Authors: M. Knapp, C. Knapp

Industry: Retail

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraudulent Financial Reporting
Internal Controls
Ethics
IFRS
Joint Venture Accounting

Accounting For Derivatives and Hedging Activities: Comparison of Cash Flow Versus Fair Value Hedge Accounting

Issues in Accounting Education, Issue: 23, 2008

Authors: Smith, Kohlbeck

Industry: None

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Accounting Topics
Hedge
Cash Flow Hedge
Fair Value Hedge

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

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

Ruckman, Inc.: Converting From U.s. GAAP To IFRS

Issues in Accounting Education, Issue: 26, 2011

Authors: Fay, Brozovsky, Lobingier

Industry: Cpa Firm

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Accounting Topics
GAAP IFRS Differences
IFRS

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

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

A Perfect Storm: A Case in Nonprofit Financial Reporting

Issues in Accounting Education, Issue: 27, 2012

Authors: Smith, Ruhl

Industry: Not-For-Profit

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Church Accounting
Compilation
Review

Currency Translation's Effects On Reported Earnings and Equity: an Instructional Case

Issues in Accounting Education, Issue: 27, 2012

Authors: Xu, Sorensen, Kyle

Industry: Fast Food

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Foreign Currency Translation
IFRS
Exchange Rates

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

Cash Flows At Amazon.com

Issues in Accounting Education, Issue: 28, 2013

Authors: Price

Industry: E-Commerce, Amazon

Undergraduate Courses
Advanced Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Cash Flows

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

Blurred Vision, Perilous Future: Management Fraud At Olympus

Issues in Accounting Education, Issue: 29, 2014

Authors: Caplan, Dutta, Marcinko

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Fraud Examination
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Forensic Accounting
Fraudulent Financial Reporting
Fair Value
Goodwill

The Valuation of an Accounting Practice and Goodwill

Journal of Accounting Education, Issue: 8.2, 1990

Authors: Bloom, Cenker

Industry: Cpa Firm

Undergraduate Courses
Advanced Financial Accounting
Accounting Topics
Consolidation
Goodwill

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

Alcoa: Toward Understanding Minority Interest

Journal of Accounting Education, Issue: 14.4, 1996

Authors: Scofield

Industry: ALCOA

Undergraduate Courses
Advanced Financial Accounting
Accounting Topics
Consolidation
Minority Interest
Minority Interest

Applying Accounting Principles To a Partnership Dissolution

Journal of Accounting Education, Issue: 22.3, 2004

Authors: Reinstein, Johnson

Industry: Partnership

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Accounting Topics
Asset Valuation
Partnership Accounting
Cost Allocation
Partnership Dissolution

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

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

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)

A Declaration of War: A Case of Competition in the Video Game Industry

IMA Educational Case Journal, Issue: 7.2, 2014

Authors: Fessler

Industry: High-Tech, Video Games

Undergraduate Courses
Advanced Financial Accounting
Capstone
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Consolidation
Return On Investment (roi)
Transfer Pricing
What-If

Using the Codification To Research a Complex Accounting Issue: the Case of Goodwill Impairment At Jackson Enterprises

Issues in Accounting Education, Issue: 30.1, 2015

Authors: Premuroso, Mcnellis, Houmes

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Accounting Topics
FASB Codification
Goodwill
Impairment

A Gain By Any Other Name: Accounting For a Bargain Purchase Gain

Issues in Accounting Education, Issue: 30.3, 2015

Authors: Kohlbeck, Thomas

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Accounting Topics
Bargain Purchase Gain
Business Combination
Consolidation
Goodwill

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

Transition Therapeutics Inc

Accounting Perspectives, Issue: 7.2, 2008

Authors: Paul, Rakoto

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
Accounting Topics
Business Combination
Goodwill
Valuation Analysis

Garda World

Accounting Perspectives, Issue: 8.4, 2009

Authors: Rakoto

Industry: High-Tech

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Business Combination
Consolidation
Foreign Currency Translation

Regroupements D'entreprises Et Ifrs: Le Cas De Globecom Corporation Et Synthetics Inc.

Accounting Perspectives, Issue: 13.2, 2014

Authors: Rakoto, Bozec

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Business Combination
Consolidation
GAAP IFRS Differences
IFRS

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

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