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1-8 of 8
Keywords: FASB codification
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Journal Articles
A Critical Analysis of Calculations of Current Expected Credit Losses (CECL) at Dynamic Corporation
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2022) 37 (2): 53–66.
Published: 01 May 2022
...Gerhard J. Barone; Casey J. McNellis; Ronald Premuroso ABSTRACT In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326). While the update does not change the debits...
Journal Articles
Larson Industries: A Case on Identifying and Researching Revenue Recognition Issues
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2020) 35 (2): 65–75.
Published: 01 May 2020
...” the additional products for Dynamic and instructed inventory personnel to set the inventory aside on separate pallets at the shipping locations, and told the accounts receivable department to send an invoice immediately to confirm Dynamic's interest in the additional goods. FASB Codification IFRS revenue...
Journal Articles
Middle Road Media: A Codification Research Case on the Accounting for Software Development Activities
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2018) 33 (3): 135–144.
Published: 01 August 2018
..., WA. Editor's note: Accepted by Valaria P. Vendzryk. October 2017 April 2018 2018 FASB Codification financial reporting software development Middle Road Media, Inc. (hereafter, MRM) produces a monthly political magazine, which it sells on a 12-month subscription...
Journal Articles
Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2018) 33 (1): 53–63.
Published: 01 February 2018
... companies. Thus far, Dynamic management has no plans to dispose of these other five companies within the Consumer Products segment. FASB codification financial reporting discontinued operations restructuring In a meeting with shareholders in Q1 of 2017, Dynamic Inc. CEO Austin Cruz discussed...
Journal Articles
Rex Seafood, Incorporated: Accounting for Inventory Transactions among Related Parties
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2017) 32 (1): 33–41.
Published: 01 February 2017
... for use in undergraduate Intermediate and graduate Financial Accounting classes. FASB codification inventory transactions product financing arrangements related-party transactions nonmonetary exchanges intercompany transactions Last night's game had included a new player, Celeste Tully, who...
Journal Articles
Using the Codification to Research a Complex Accounting Issue: The Case of Goodwill Impairment at Jackson Enterprises
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2015) 30 (1): 35–46.
Published: 01 February 2015
.... The experiment using human subjects described in this manuscript was approved by the Institutional Review Board for the Use of Human Subjects in Research at the respective University. 2015 FASB Codification goodwill impairment Dynamic has experienced stable growth...
Journal Articles
Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross-Border Acquisitions
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2014) 29 (1): 247–269.
Published: 01 February 2014
.... Editor's note: Accepted by William R. Pasewark 2014 accounting for frequent flyer plans researching IFRS researching U.S. GAAP FASB codification challenges of IFRS transition effects of IFRS transition on financial statements and ratios Jim Coyle was getting anxious. He had applied...
Journal Articles
Max-Value Stores, Inc.: Financial Reporting of Gift Cards
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2012) 27 (3): 783–798.
Published: 01 August 2012
... gross vs. net accounting changes FASB codification earnings management Max-Value Stores, Inc. (MVS or the Company) is an operator of discount general merchandise stores in the southeastern United States. The Company's stores generally serve low-, middle-, and fixed-income families...
Includes: Supplementary data