Megascreens USA Inc. - a foreign operations case
Article Abstract:
An overview of the required steps in organizing a consolidated financial statement under U.S. generally accepted accounting principles (GAAP) when a subsidiary organizes its accounts under a foreign GAAP is presented. The case provided will benefit both undergraduate and graduate students in learning about converting foreign GAAP to U.S. GAAP, translation of financial statements and statement of cash flows with foreign operations.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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The matrix format income statement: a case study about earnings management and reporting financial performance
Article Abstract:
A two part case study illustrates the effect of a commonly used accounting treatment for available-for-sale investments on user 's capability to get decision-useful information and also investigates the matrix format income statement. Students are given the chance to explore the issue of earnings management and its effect on the transparency and understandability of financial reports.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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Educational assessment and the AACSB
Article Abstract:
The article discusses the major views in educational assessment and areas of concern in accountability testing programs for outcomes-based education. The Association to Advance Collegiate Schools of Business standards are compared to the targets of program evaluation within the framework of the outcomes-based education reform movement.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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