Cannon Group, Inc

Authors: Ferris

Industry: Film Production

Bedlington Federal Savings

Authors: Merchant

Industry: Banking

The Qualitative Characteristics of Accounting Information and Sfas No. 96

Authors: Fuglister, Meeting, Rozen

Industry: None

Bethlehem Steel's Pension Fund Disclosures

Authors: Ferris, Stone

Industry: Manufacturing, Bethlehem Steel

Traditional Industries

Authors: Fisher

Industry: Traditional Industries, Photo Services

The Yeager Tool Company

Authors: Libby, Bernard

Industry: Manufacturing

Tully Pty Ltd

Authors: Whittred

Industry: Manufacturing, Food

Lynngold Resources, Inc.

Authors: Lanfanconi, Robertson

Industry: Mining

Ryder System, Inc.: Reporting the Results of Operations

Authors: Brackney, Collins

Industry: Ryder Systems, Inc.

Cray Research, Inc.

Authors: Smith

Industry: Cray Research

Accouting Method Choice in the Ipo Process

Authors: Whittred

Industry: Real Estate

Ethical Dilemmas in Reporting Environmental Liabilities

Authors: Eynon, Stevens

Industry: Manufacturing

The British Petroleum Company

Authors: Pincus

Industry: Bp, Oil & Gas

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

Authors: Arnold, Sutton, Lampe

Industry: Manufacturing

Babyboomers, Inc.

Authors: Cohen, Trompeter

Industry: Manufacturing, Cpa Firm

Microclone Inc.

Authors: Kistler, Strickland

Industry: Manufacturing, Computers

Chrysler's Historical Compensation and Governance Arrangements

Authors: Smith, Wallace

Industry: Chrysler Corporation

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

Authors: Tinkelman

Industry: Marketing Services

Blockbuster Video

Authors: Vruwink, Knoeber

Industry: Blockbuster Video

An Anticipatory Case For Managing Teams and Team Projects

Authors: Mcconnell, Sasse

Industry: None

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

Authors: Cumming, Mallie

Industry: Multiple

Detecting Earnings Manipulation

Authors: Wiedman

Industry: Manufacturing

Worldwide Shipping Corporation Ltd: Early Or Late Adoption of a New International Accounting Standard?

Authors: Lee, Tan

Industry: Shipping Company

Multiple Motivations and Effects: the Case of Trust Preferred Stock

Authors: Frischmann, Warfield

Industry: Banking

General Host: Accounting For a Bond Refunding

Authors: Mohrman

Industry: General Host

Earnings Management and Ethical Decision Making: Choices in Accounting For Security Investments

Authors: Depree, Grant

Industry: Banking

Developing Students' Technical Knowledge and Professional Skills: a Sequence of Short Cases in Intermediate Financial Accounting

Authors: Ashbaugh, Johnstone

Industry: Multiple

Espresso, Inc.: Analyzing the Impact of Employee Stock Options

Authors: Moyer, Weihrich

Industry: Retail, Coffee Shop

Baywatch International: a Case Linking Financial Reporting, Business, and User Decisions

Authors: Phillips, Morris, Zvinakis

Industry: Manufacturing

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

Authors: Vogel

Industry: Cendant Corporation

Big Customers and Their Suppliers: a Case Examining Changes in Business Relationships and Their Financial Effects

Authors: Gosman, Kelly

Industry: Retail

Quality Earnings and Accounting Estimates: a Case of Decisions

Authors: Duncan

Industry: None

Zar, Inc.: a Case in Earnings Quality

Authors: Martin

Industry: Software/Hardware

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

Authors: Ruhl, Kreuze

Industry: Manufacturing

Relevance, Reliability, and the Earnings Quality Debate

Authors: Phillips, Entwistle

Industry: None

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

Authors: Stuart, Karan

Industry: E-Commerce, Etoys, Inc

Sun Airlines, Inc.: Financial Reporting of Point and Loyalty Programs

Authors: Gujarathi, Mcquade

Industry: Airlines

Behind Closed Doors At Worldcom: 2001

Authors: Zekany, Braun, Warder

Industry: Worldcom

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

Authors: Williams

Industry: IBM

Lucent Loses Its Luster: Accounting For Investments Turned Bad

Authors: Gordon, Niles

Industry: High-Tech

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

Authors: Kohlbeck

Industry: High-Tech

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

Authors: Forsyth, Dugan

Industry: Multiple

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

Authors: Kohlbeck, Holder-Webb

Industry: Food, Krispy Kreme Doughnuts, Inc.

Using Case Materials To Research Professional Standards On Revenue Reconition Issues

Authors: Krishnan, Mintz

Industry: Software/Hardware

Reliance Corporation: Inventory Write Downs and Reversals

Authors: Gujarathi, Kohlbeck

Industry: Manufacturing

International Financial Reporting--Inventory Costing At Exxon and BP

Authors: Moreland

Industry: Oil & Gas

Besser Pharma: International Accounting For Pensions

Authors: Geary, Street

Industry: Pharmaceutical

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

Authors: M. Knapp, C. Knapp

Industry: Retail

Beijing Biotechnology Company: Financial Reporting Issues of Expansion To the West

Authors: Mcconomy, Xu

Industry: Biotech

Weak Signal: Evidence of IFRS and U.s. GAAP Convergence From Nokia's 20 F Reconcilliations

Authors: Henry, Yang, Lin

Industry: Nokia

Making the Right Comparisons: Novartis AG

Authors: Henry, Yang

Industry: Novartis, AG

Sachiko Corporation: A Case in International Financial Statemnet Analysis

Authors: Gujarathi

Industry: Manufacturing

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

Authors: Smith, Kohlbeck

Industry: None

Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securitization

Authors: Gujarathi, Mcquade

Industry: Retail

Depreciation of Airplanes and Garbage Trucks: Information Value and Fraud Prevention in Financial Reporting

Authors: Mohrman

Industry: Airlines, Waste Management

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

Authors: Gore, Herz

Industry: Ski Resort

Interactive Financial Reporting: an Introduction To Extensible Business Reporting Language (xbrl)

Authors: Taylor, Dzuranin

Industry: None

Adios! Airways: an Assignment On Mapping Financial Statements To the U.s. GAAP XBRL Taxonomy

Authors: Debreceny, Farewell

Industry: Airlines

Bioscience Company: Accounting For Idle Plant Assets

Authors: Warfield, Kimmel, Dickinson

Industry: Manufacturing, Cpa Firm

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

Authors: Fay, Brozovsky, Lobingier

Industry: Cpa Firm

Fire the Big Box!?

Authors: Zeller, Palzer, Tressler

Industry: Manufacturing

Wiki Art Gallery, Inc.: A Case For Critical Thinking

Authors: Phillips, Mackintosh

Industry: Art Gallery

A Series of Revenue Recognition Research Cases Using the Codification

Authors: Stevens, Alford, Dimattia, Hill

Industry: Multiple

Home Heaters: A Holistic View of the Financial Statements

Authors: Wilcox, Claiborne

Industry: Retail

Lehman On the Brink of Bankruptcy: A Case About Aggressive Application of Accounting Standards

Authors: Caplan, Dutta, Marcinko

Industry: Finance, Lehman Brothers

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

Authors: Gujarathi

Industry: Retail

How Adjusting Entries Affect the Quality of Financial Reporting: the Case of Frosty Co.

Authors: Porter

Industry: Manufacturing

Max-Value Stores, Inc.: Financial Reporting of Gift Cards

Authors: Gujarathi

Industry: Retail

Insurance Fraud: Losses, Liabilities, and September 11

Authors: Jones, Anderson, Reed

Industry: Insurance

Going Concern Designations and GAAP Versus Non-GAAP Earnings Metrics

Authors: Bierstaker, Monahan, Peters

Industry: Technology

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

Authors: Cheng

Industry: Pacific Century Cyberworks

Good Intentions At Good Grains, Inc.

Authors: Hughes, Beaudoin, Boedeker

Industry: Manufacturing, Food

Arborista, Inc.: an Instructional Resource Case

Authors: Smith, Picconi, Woods

Industry: Tree Planting

Accounting For the Public Interest: A Revenue Recognition Dilemma

Authors: Davage, Cerf, Barra

Industry: Pharmaceutical

Livestock Valuation in a Dairy Business

Authors: Ashraf, Ahmad, Chaudhry

Industry: Farming

Second Round Electronics: A Case For Critical Thinking

Authors: Phillips, Johnstone, Mackintosh

Industry: Retail

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

Authors: Smith, Ruhl

Industry: Not-For-Profit

A Practice-Based Statement of Cash Flows Learning Experience: an Initial Public Offering For Contempri Homes

Authors: Canace, Wilkerson

Industry: Housing

Growing Pains At Groupon

Authors: Caplan, Dutta, Marcinko

Industry: E-Commerce

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

Authors: Gujarathi, Yezegel

Industry: Airlines

Koss Corporation - Corporate Governance, Internal Controls, and Ethics: What Went Wrong?

Authors: Anderson

Industry: Koss Corporation

Blurred Vision, Perilous Future: Management Fraud At Olympus

Authors: Caplan, Dutta, Marcinko

Industry: Manufacturing

A Simple Case To Illustrate Residual Ownership, Capital Maintenance, Audience Selection and the Importance of Information Processing Characteristics

Authors: Anderson

Industry: Transportation, Taxi Service

Silicon Valley Institute of Biomedical Technology

Authors: Black

Industry: Biotech

A Multifaceted Case For Varied Levels of Financial Accounting

Authors: Anderson

Industry: Manufacturing

SLO Town Savings and Loan

Authors: Miller

Industry: Banking

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

Authors: Bergevin

Industry: Manufacturing

New Year's Eve Party?

Authors: Crockett

Industry: Manufacturing, Cpa Firm

Distinguishing Between Loans and Equity Investments: Substance Over Form

Authors: Miller

Industry: Banking, Construction

Alaska Dividend Airline Coupon Program

Authors: Harter, Sparks

Industry: Airlines

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

Authors: Reed, Ortegren

Industry: Mining

Choices and Dilemmas in Accounting For Stock-Based Compensation

Authors: Stevens, Hill

Industry: Retail

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

Authors: Dillon, Nathan

Industry: Travel Agency

Interest Rate Swaps

Authors: Grove, Bazley

Industry: None

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

Authors: Frucot, Defeo, Lasalle

Industry: Casino

Accounting For Other Postretirement Benefits and Pension Costs At Ohio Edison

Authors: Bloom, Cenker

Industry: Utility

Trident Utility: Accounting For Nuclear Decommissioning Costs

Authors: D'souza, Jacob, Soderstrom

Industry: Utility

Revenue and Expense Recognition Cases Developed From the Accounting and Auditing Enforcement Releases

Authors: Reed, Lovata, Costigan

Industry: Multiple, High-Tech

Capitalize Customer Acquisition Costs and Earnings Quality

Authors: Weihrich, Hyatt

Industry: Service

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

Authors: Baril, Betancourt, Briggs

Industry: None

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

Authors: Reinstein, Churyk, Jermakowicz

Industry: Manufacturing

Creating an Executive Compensation Plan: A Corporate Tax Planning Case

Authors: J. Huston, Blazovich, R. Huston

Industry: Healthcare, High-Tech

Wamu's Option-ARM Strategy

Authors: Bowen, Jollineau, Lougee

Industry: Banking

Arachnophobia: A Case On Impairment and Accounting Ethics

Authors: Persellin, Shaub, Wilkins

Industry: Real Estate

Evaluating Financial Results At Graphic Apparel Corporation (gac): the Impact of Accounting Policies

Authors: Phillips

Industry: Apparel

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

Authors: Premuroso, Mcnellis, Houmes

Industry: Manufacturing

Lakeview Hotel Investment Corp.

Authors: Pries, Scott

Industry: Hotel

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

Authors: Zulch, Detzen, Wersborg

Industry: None

Cisco Systems, Inc.: Minding the Gaap?

Authors: Jeffery, Perkins

Industry: Manufacturing, High-Tech

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

Authors: Donelan, Kaplan, Weathers

Industry: Manufacturing

Canada Generators Limited

Authors: Wright, Jones, Irvine

Industry: Manufacturing

Virtually Perfect Corporation

Authors: Mcconomy, Stonehouse

Industry: High-Tech

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

Authors: Duke, Franz, Hsieh

Industry: Shipping Company

Floriculture Du Suroît Inc.

Authors: Paul, Martel

Industry: Farming

Depreciation in the Canadian Airline Industry

Authors: Bujaki, Durocher

Industry: Airlines

IFRS Conversion: the Case of a Marine Defence Company

Authors: Rixon, Stapleton, Sceles

Industry: Defense Contractor

Social Technology: A Compendium of Short Cases

Authors: Janvrin, Considine, Krahel, Lenk

Industry: Multiple

Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues

Authors: Burke, Eaton

Industry: None

Rex Seafood, Incorporated: Accounting For Inventory Transactions Among Related Parties

Authors: Stallworth, Kowalczyk

Industry: Restaurant Supply

Tempest in a K-Cup: Red Flags On Green Mountain

Authors: Caplan, Dutta, Marcinko

Industry: Green Mountain Coffee

Toomer's Energy Drinks: Fueling Earnings Management?

Authors: Searcy, Long, Mertins, Vansant

Industry: Manufacturing

Dynamic Divestures: A Codification Exercise On the Reporting of Discontinued Operations

Authors: Mcnellis

Industry: Conglomerate

“back To the Future” (or How a Product Last Sold Almost 60 Years Ago Resulted in a Current Financial Statement Restatement)

Authors: Franz

Industry: Manufacturing

Revenue Recognition At Tsa, Inc.—a Roller Coaster Ride

Authors: Dutta, Marcinko, Chandra

Industry: Software

Toshiba's Creative Accounting For Construction Contracts

Authors: Gujarathi, Dugar

Industry: Construction

Middle Road Media: A Codification Research Case On the Accounting For Software Development Activities

Authors: Mcnellis

Industry: Software

Valuing the Business of JH Outfitters

Authors: Kohlbeck, Johnson-Snyder

Industry: Retail

Pane in the Glass: A Review of the Accounting Cycle

Authors: Jones, Long, Stanley

Industry: Manufacturing

Portable Power: an Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model

Authors: Hughes, Lowensohn, Tefre

Industry: Manufacturing

Generic Bank: Accounting For Debt Securities Sales and Impairments

Authors: Cantrell

Industry: Banking

Larson Industries: A Case On Identifying and Researching Revenue Recognition Issues

Authors: Mcnellis, Barone, Herbold

Industry: Manufacturing

Channel-Stuffing Reinvented: Earnings Management in Toshiba's Personal Computers Division

Authors: Gujarathi, Dugar

Industry: Toshiba

Chemotech International, Inc.: Accounting For International Differences in the Measurement of Raw Material and Work-in-Process Inventories

Authors: Long, Nothhelfer

Industry: Chemicals

A Case Study of Effective Tax Rates Using Data Analytics

Authors: Cheng, Sapkota, Yurko

Industry: None

Prestige Projects Limited: Challenges in Transitioning To New Accounting Policy

Authors: Gujarathi, Barua

Industry: Construction

Sustainability Reporting Insights: the Case of Ford Motor Company

Authors: Bremser, Reinstein, Jermakowicz

Industry: Ford Motor Company

A Critical Analysis of Calculations of Current Expected Credit Losses (cecl) At Dynamic Corporation

Authors: Premuroso, Mcnellis, Barone

Industry: Manufacturing

Managing and Disclosing Environmental Risks: A Tale of Two Utilities

Authors: Hess, Youngman, Cowins

Industry: Utility

Accountants, Cybersecurity Isn't Just For “techies”: Incorporating Cybersecurity Into the Accounting Curriculum

Authors: Janvrin, Boss, Gray

Industry: None

The Crusin Lines: Asset Impairment, Ethical Issues, and Reputation Risk

Authors: Bremser, Gullkvist

Industry: Cruise Ship

Accounting For Revenue Recognition in the Gig Economy: an Instructional Case

Authors: Smith, Hux, Cefaratti

Industry: Gig Business

Revenue Recognition and Sales Return Issues At Medicis Corporation

Authors: Reed, Gross, Hemker, Hoelscher, Sierra

Industry: Medicis

A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings At PPG Industries

Authors: Gujarathi, Kohlbeck

Industry: PPG

Starbucks: Social Responsibility and Tax Avoidance

Authors: Campbell, Helleloid

Industry: Starbucks

A Case of Fixed Asset Accounting: Initial and Subsequent Measurement

Authors: Gissel

Industry: Manufacturing

Tourist Trap: the New Lease Accounting Standard and Debt Covenants

Authors: Spiceland, C, Spiceland, D, Njoroge

Industry: Retail

Home Technology Innovations, Inc.: Transitioning To the New Leasing Standard

Authors: Gray, Daly

Industry: Retail

St. Hubertus Crossing: Revenue Recognition Under ASC 606 Guidance

Authors: Davis, Matson

Industry: Construction

Earnings Management Using “carryovers”: Accounting Practices in Toshiba’s Visual Products Business

Authors: Gujarathi, Dugar, Ruff

Industry: Toshiba

Accounting For Singapore Airlines Limited’s Mandatory Convertible Bonds

Authors: Jian, Koh

Industry: Airlines

Artisan Flowers Inc.: A Framework-Based Approach To IFRS Leasing Standards

Authors: Moore, Mactavish

Industry: Florist

Homewonder Ltd: Shareholders Versus Other Stakeholders

Authors: Xu

Industry: Manufacturing

The Impact of IFRS Adoption On an Agribusiness Company's Financial Statements

Authors: Mcconomy, Xu, Jin

Industry: Farming

Pirate Wireless: Revenue Recognition in the Telecommunications Industry

Authors: Henry, Mest, Safar

Industry: Telecommunications

Big Town Hydro: an Accounting Choice Case

Authors: Jin, Niu

Industry: Utility

Financial Analysis in Banking: the Challenge of Segment Reporting

Authors: Magnan, Bui, Moldovan

Industry: Banking

Wilson Drilling Inc.

Authors: Jin, Niu

Industry: Oil & Gas

Risks and Controls in a Changing Business Environment: Global Transportation Facility and Concerns About Missing Revenues

Authors: Messer

Industry: Aviation

Ted's Teas: A Two-Part Accounting and Audit “crossover Case”

Authors: Taylor, Riddle, Crowell, Bullock, Chisholm

Industry: Beverage

Pounds of Trouble: Analyzing Exchange Rate Variances

Authors: Smith, Swain, Harris, Tayler

Industry: Conference

Nupetco: A "tail" of Two Leases

Authors: Tarasovich, Lyons, Hughen

Industry: Manufacturing

Ethics in Financial Reporting Methods: the Case of Vontsira, Inc.

Authors: Porter, Jaggi

Industry: Manufacturing

Fenland Electronics Ltd -- A Teaching Case To Help Students Develop Financial, Analytical and Negotiating Skills

Authors: Boocock, Whittaker

Industry: Manufacturing, Electronics

Balmer Consulting Group

Authors: Burgstahler, Dukes, Peecher

Industry: Computer Consulting

Accounting For Derivatives: the Case of Currency Rate Swap Used To Hedge Foreign Exchange Rate Exposure

Authors: Cerf, Elmy

Industry: Arco

Michael Eisner's Compensation Agreement With Disney

Authors: Smith, Crawford, Franz

Industry: Disney

Properties of Accrual Income, Cash Flow, and Security Return

Authors: Shroff

Industry: Kmart

Chase Industries

Authors: West

Industry: Manufacturing

Should ACME Go Abroad?

Authors: Martin, Wingate

Industry: Manufacturing

Community Outreach

Authors: Lenk, Donnelly

Industry: Not-For-Profit

Great Expectations: A Case Prepared By the American Accounting Association's Securities and Exchange Commission Liaison Committee

Authors: Sack, Rankine, Boatsman, Heiman-Hoffman, Mittelstaedt

Industry: Public Accounting

Understanding Innovative Financial Instruments

Authors: Branson, Pagach

Industry: Publishing

Using Aaers in Financial Accounting Courses: A Case Study To Integrate Ethical and Technical Competencies

Authors: Stevens, Hettler

Industry: None

The Case of Bitcoins: Examining the Financial Accounting and Reporting Issues Surrounding Cryptocurrencies

Authors: Jones, Long, Stanley, Brandon, Holt

Industry: Bitcoin

Alaska Gold Company: Using Financial Analysis To Uncover a Firm’s Underlying Economics

Authors: Bowen, Pfeiffer, Jollineau

Industry: Gold Mining

Hasten Industries, Inc.: Timing of Revenue Recognition (asc 606)

Authors: Reinstein, Churyk, Gross, Stoettner

Industry: Manufacturing

Beyond Gaap: A Case Study Analyzing Non-GAAP Financial Measures and SEC Comment Letters Through the Lens of the FASB Conceptual Framework

Authors: Hale, Wetmiller

Industry: None

Analyzing Depreciation: A Financial Accounting Data Analytics and Visualization Case

Authors: Samuels, Snow

Industry: Distributor

Justice For Everyone: an Installment Note Case With Varied Payments and Inappropriate Interest Amortization

Authors: Welton, Vinson

Industry: None