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Keywords: impairment
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2016) 31 (4): 431–437.
Published: 01 November 2016
...Joan Davison Conrod; Judy Cumby ABSTRACT This case examines selected financial reporting and audit issues in the context of the on-line gaming industry. Key issues are revenue recognition and asset impairment under IFRS. Revenue trends are critical for the company as it considers a public offering...
Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2014) 29 (4): 577–586.
Published: 01 November 2014
...Julie S. Persellin; Michael K. Shaub; Michael S. Wilkins ABSTRACT This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate...