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Keywords: FASB codification
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Journal Articles
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
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
Journal Articles
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
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
Journal Articles
Journal Articles
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