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.

Capital funds & cash flow, Accounting and auditing, Foreign operations (Business), Accounting standards

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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.

Corporation reports, Company reports, Accounting procedures

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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.

Product standards, safety, & recalls, Accounting Methods, Elementary and secondary schools, Administration of Education Programs, Business and Secretarial Schools, Business & Secretarial Schools, Educational Competency, Educational Quality Assessment, Standards, Curricula, Business schools, Educational evaluation, Educational assessment, Competency based education

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