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Understanding accounting for business combinations: an instructional resource

Article Abstract:

The article provides an instructional resource to adequately explain Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, which were developed by the Financial Accounting Standards Board. Different accounting methods for business combinations are compared along with ways of accounting for goodwill.

Author: Nurnberg, Hugo, Sweeney, Jan
Publisher: American Accounting Association
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
Capital funds & cash flow, Acquisitions Analysis-Accounting, Usage, Acquisitions and mergers, Accounting and auditing, Goodwill (Business), Accounting procedures

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Improving performance in accounting: evidence for insisting on cognitive conflict tasks

Article Abstract:

The simulation of cognitive conflict tasks and intellective tasks, to induce critical thinking and problem-based learning of accounting principles, is presented. The development of situation models of active learning, based on such simulation, is described.

Author: Borthick, A. Faye, Springer, Carol W.
Publisher: American Accounting Association
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
Methods, Cognitive learning

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Using active student-centered learning-based instructional design to develop faculty and improve course design, delivery, and evaluation

Article Abstract:

The application of the Resource-Enriched Learning Model for faculty development, course design, delivery and evaluation of accounting education in the United States is described.

Author: Lavoie, David, Rosman, Andrew J.
Publisher: American Accounting Association
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
Models, Evaluation, Design and construction, Education, Curriculum

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Subjects list: United States, Accounting, Study and teaching, Training, Accountants
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