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Keywords: U.S. GAAP
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Journal Articles
Chemotech International, Inc.: Accounting for International Differences in the Measurement of Raw Material and Work-in-Process Inventories
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2020) 35 (3): 57–67.
Published: 01 August 2020
..., School of Accountancy, Auburn, AL, USA; Robert Nothhelfer, Professor, Hochschule Pforzheim, Business School, General Management Department, Pforzheim, Germany. Editor's note: Accepted by Valaria P. Vendrzyk. IFRS inventory measurement inventory impairment German GAAP U.S. GAAP...
Journal Articles
Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2018) 33 (2): 35–42.
Published: 01 May 2018
... Financial Reporting Standards (IFRS), provides a perspective on real estate investment trusts (REITs), and requires analyzing a U.S. versus Canadian (Ontario) initial public offering (IPO). Students list U.S. and Canadian advantages and disadvantages of REITs, record a portfolio purchase, prepare U.S. GAAP...
Journal Articles
Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2015) 30 (2): 113–126.
Published: 01 May 2015
...Dominic Detzen; Tobias Stork genannt Wersborg; Henning Zülch ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions...