Computone Corporation: an instructional case in earnings management and revenue recognition

Article Abstract:

A case of improper revenue recognition by Computone Corporation, a manufacturer of computer software and hardware products, is discussed. It shows the effort by the United States Securities and Exchange Commission to take legal action against corporations and individuals engaged in fraudulent financial reporting.

Electronic computers, Government regulation (cont), Government regulation, Reporting & Disclosure, Computer industry, Laws, regulations and rules, Microcomputer industry, Financial statements, Computone Corp., CMPT

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Financial reporting challenges in a global reporting environment - the case of SAP

Article Abstract:

The decision by SAP regarding which set of accounting principle that it uses for its financial reporting is analyzed. The difference between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP) are examined from a strategic and managerial perspective.

Germany, Comparative analysis, SAP AG, SAP, Case study

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Using case materials to research professional standards on revenue recognition issues

Article Abstract:

The issues relating to the recognition of incomes according to the Generally Accepted Accounting Principles are examined, based on the case pertaining to the premature recognition of revenues by MicroStrategy Incorporated.

Interpretation and construction, MicroStrategy Inc., MSTR

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