The Qualitative Characteristics of Accounting Information and Sfas No. 96

Authors: Fuglister, Meeting, Rozen

Industry: None

Traditional Industries

Authors: Fisher

Industry: Traditional Industries, Photo Services

Central Coast Savings

Authors: Miller

Industry: Banking

Tully Pty Ltd

Authors: Whittred

Industry: Manufacturing, Food

The Case of the Small Business Client

Authors: Bushong, Cornell

Industry: Manufacturing

The Impact of Sfas No. 94 On Ford Motor Company

Authors: Ferris, Whittred

Industry: Ford Motor Company

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

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

Authors: Arnold, Sutton, Lampe

Industry: Manufacturing

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

Authors: Bain, Blankley, Forgione

Industry: Healthcare

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

Authors: Vogel

Industry: Cendant Corporation

Earnings Quality Assessment By a Sell Side Financial Analyst

Authors: Kamp

Industry: Publishing, Cch

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

Authors: Sack

Industry: Manufacturing

Techmall.com: Revenue Recognition in the Internet Economy

Authors: Swain, Allen, Cottrell, Pexton

Industry: E-Commerce

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

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

Authors: Cohen, Krishnamoorthy, Wright

Industry: High-Tech

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.

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

Authors: Vogel, Carlson

Industry: Manufacturing

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

Megascreens USA Inc.-- A Foreign Operations Case

Authors: Carslaw, Purvis

Industry: High-Tech

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

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

Industry: Manufacturing

Accelerating Corporate Performance: Stock Buybacks With Zip

Authors: Warfield, Kimmel

Industry: None

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

Authors: Gore, Herz

Industry: Ski Resort

Integrative Case in Advanced Accounting

Authors: Nurnberg, Schaefer

Industry: Healthcare

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

Authors: Farewell, Capozzoli

Industry: Oil & Gas

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

Authors: Cottell

Industry: Retail

Bioscience Company: Accounting For Idle Plant Assets

Authors: Warfield, Kimmel, Dickinson

Industry: Manufacturing, Cpa Firm

Fire the Big Box!?

Authors: Zeller, Palzer, Tressler

Industry: Manufacturing

A Series of Revenue Recognition Research Cases Using the Codification

Authors: Stevens, Alford, Dimattia, Hill

Industry: Multiple

Enforcing Financial Reporting Standards: the Case of White Pharmaceuticals AG

Authors: Zulch, Detzen

Industry: Pharmaceutical

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

Authors: Gujarathi

Industry: Retail

Insurance Fraud: Losses, Liabilities, and September 11

Authors: Jones, Anderson, Reed

Industry: Insurance

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

Authors: Cheng

Industry: Pacific Century Cyberworks

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

Authors: Mellon, Marley

Industry: Pharmaceutical

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

The Mysterious Case of the Loaded Leprechaun

Authors: Loraas, Long, Inger, Stanley

Industry: Restaurant

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

AKM Mortgages, Inc.

Authors: Zhang, Paul, Huang

Industry: Banking

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

Authors: Hughes, Beaudoin

Industry: Student Rentals

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

Procomp Informatics: Stepping On Ethical Landmines in Asia

Authors: Lau, Woo

Industry: Water

Silicon Valley Institute of Biomedical Technology

Authors: Black

Industry: Biotech

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

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

Financial Accounting Choice and Earnings Management

Authors: Key, Sawyer, Goodwin

Industry: Cable TV

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

Using Form 20-F Reconciliations To Internationalize an Accounting Course

Authors: Hughes

Industry: None

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

Authors: Reinstein, Churyk, Gross

Industry: Distributor

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

Authors: Schultz, Ebrahim, Hollister

Industry: Oil & Gas

Regal Hair Salon: Tax and Financial Reporting of Gift Cards

Authors: Gujarathi, Noga

Industry: Hair Salon

Trabeck Prepares For Ifrs: an IFRS Case Study

Authors: Coe, Delaney

Industry: Manufacturing

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

Authors: Goedl

Industry: Mining

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

Authors: Reinstein, Churyk, Jermakowicz

Industry: Manufacturing

Wamu's Option-ARM Strategy

Authors: Bowen, Jollineau, Lougee

Industry: Banking

Accounting For Complex Investment Transactions

Authors: Churyk, Stenka

Industry: Real Estate

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

Authors: Zulch, Detzen, Wersborg

Industry: None

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

Authors: Kelly, Earley, Feng

Industry: Municipal Government

Cisco Systems, Inc.: Minding the Gaap?

Authors: Jeffery, Perkins

Industry: Manufacturing, High-Tech

The Warehouse Capital Management Policy - Treatment of Leases

Authors: Bradbury

Industry: Retail

Johnson Manufacturing Case Study - Bankruptcy

Authors: Churyk, Gross, Yu, Stoettner

Industry: Manufacturing

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

Thunder Bay Transportation: A Case of Business Valuation and Negotiation

Authors: Lento

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

Bonbons Hansel Et Gretel Inc.

Authors: Paul, Martel

Industry: Manufacturing

IFRS Conversion: the Case of a Marine Defence Company

Authors: Rixon, Stapleton, Sceles

Industry: Defense Contractor

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

Authors: Zulch, Teuteberg, Voll

Industry: Manufacturing

Social Technology: A Compendium of Short Cases

Authors: Janvrin, Considine, Krahel, Lenk

Industry: Multiple

On-Line Gaming, Financial Reporting, and Audit: Chester Games Corp.

Authors: Conrod, Cumby

Industry: Entertainment, Casino

Le Beau Footwear: A Business Valuation Case For a Privately Held Firm

Authors: Jalilvand, Kostolansky

Industry: Retail

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

Heineken's Acquisition of Asia Pacific Breweries: Accounting For Business Combinations and Changes in Ownership Interests

Authors: Tan, Lim

Industry: Heineken

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

A Bargain $60 Million Company For $240: A Case Examining the Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions

Authors: Churyk, De Lange, Mason

Industry: Housing

“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

Jones Enterprises Real Estate Investment Trust: Comparing U.s. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location

Authors: Smith, Reinstein, Churyk

Industry: REIT

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

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

Authors: Hughes, Lowensohn, Tefre

Industry: Manufacturing

Is a Reported Goodwill Impairment Loss Really a Goodwill Impairment Loss? A Financial Reporting Case On Evaluating the Efficacy of Authoritative Guidance

Authors: Mcnellis, Teets

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

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

Authors: Long, Nothhelfer

Industry: Chemicals

Prestige Projects Limited: Challenges in Transitioning To New Accounting Policy

Authors: Gujarathi, Barua

Industry: Construction

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

Authors: Premuroso, Mcnellis, Barone

Industry: Manufacturing

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

Utilizing Environmental Remediation To Teach Research Skills: an Instructional Case

Authors: Krawczyk, Showalter

Industry: Manufacturing

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

Aena Case Study: Privatization of the Largest European Airport Group

Authors: Martinez, DA, Martinez, JA, Dorissa

Industry: Financial Services

Emily’s Dilemma: an Examination of Tactics Used To Protect and Surrender Market Share

Authors: Mellon, Marley, Macaulay, Shortridge

Industry: Pharmaceutical

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

Hydro One IPO

Authors: Partovi, Magnan

Industry: Hydro One

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

Principal Or Agent? A Case of Managerial Judgment in Reporting Revenue

Authors: Lam, D'angelo

Industry: Logistics

The (exit) Price of a Horse: Finding the Fair Value of an Unusual Nonfinancial Asset

Authors: Libby, Altiero, Olczak

Industry: Equine

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

Authors: Porter, Jaggi

Industry: Manufacturing

Teaching Case: To Be a Goods and Services Tax-Registered Business Or Not – Decision Making Using Analytics

Authors: Koh, Yeow, Yee

Industry: Furniture

Evergeen Forests Limited

Authors: Bradbury, Berkman

Industry: Forestry

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

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

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

Authors: Welton, Vinson

Industry: None

Learning Text Analytics: an Analysis of Md&a Disclosures During the Pandemic

Authors: Jones, Cheng, Mohapatra

Industry: Md&a