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Keywords: fair value
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Journal Articles
Issues in Accounting Education (2024) 39 (1): 79–92.
Published: 01 February 2024
.... Appendix A describes the equine industry and provides a source for many of the necessary valuation assumptions. This case study is complementary to cases where students calculate fair values in more traditional settings and is designed to push them outside their comfort zone while emphasizing...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2022) 37 (3): 91–99.
Published: 01 August 2022
...Wayne G. Bremser; Benita M. Gullkvist ABSTRACT A real-world incident inspired this instructional case involving a highly publicized cruise ship mishap that signaled a possible impairment loss. The case requires students to apply fair value standards relevant to nonfinancial assets and perform...
Journal Articles
Issues in Accounting Education (2019) 34 (2): 61–71.
Published: 01 May 2019
... accounting firm and is currently preparing its first set of audited International Financial Reporting Standards (IFRS) financial statements. The auditors question management's fair value estimations for the land and production equipment, as well as the accuracy of capitalized greenhouse costs included...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (4): 57–75.
Published: 01 November 2018
...Anna J. Johnson-Snyder; Mark J. Kohlbeck ABSTRACT This case uses a goodwill impairment setting to introduce intermediate and advanced accounting students to business valuation (that is, estimating the fair value of a business unit). Tombstone, Inc. previously acquired JH Outfitter's (JHO...
Includes: Supplementary data
Journal Articles