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Journal Articles

Teaching IFRS in the U.K.: Contrasting Experiences from Both Sides of the University Divide

Gregory N. Stoner, Alan Sangster
Journal: Issues in Accounting Education
Issues in Accounting Education (2013) 28 (2): 291–307.
https://doi.org/10.2308/iace-50357
Published: 01 May 2013
...Gregory N. Stoner; Alan Sangster ABSTRACT: This paper discusses the impact of the increased importance of International GAAP (International Financial Reporting Standards [IFRS]) in the U.K. higher education teaching and learning environment. This change was caused by the increased harmonization...
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Journal Articles

Going Concern Designations and GAAP versus Non-GAAP Earnings Metrics

James L. Bierstaker, Thomas F. Monahan, Michael F. Peters
Journal: Issues in Accounting Education
Issues in Accounting Education (2013) 28 (1): 77–92.
https://doi.org/10.2308/iace-50298
Published: 01 February 2013
...James L. Bierstaker; Thomas F. Monahan; Michael F. Peters ABSTRACT: Many students have not spent much time studying or contemplating the importance of non-GAAP (Generally Accepted Accounting Principles) earnings to the “Street.” Based on the facts of an actual company and utilizing the financial...
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