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Keywords: revenue recognition
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Journal Articles
Issues in Accounting Education 1–12.
Published: 12 April 2024
...Natalie Tatiana Churyk; Alan Reinstein; Guy M. Gross; Robert Stoettner ABSTRACT This case asks graduate and undergraduate accounting students to apply the current U.S. GAAP revenue recognition standard (ASC Topic 606) that became effective for public companies in 2018 and nonpublic companies...
Journal Articles
Issues in Accounting Education 1–10.
Published: 18 March 2024
... business process modeling inferences querying revenue recognition SQL ISSUES IN ACCOUNTING EDUCATION Vol. XX, No. XX MONTH YEAR pp. 1 10 American Accounting Association DOI: 10.2308/ISSUES-2023-053 Developing Business Process and Query Skills for Solving Business Problems A. Faye Borthick Georgia...
Journal Articles
Issues in Accounting Education (2022) 37 (4): 81–95.
Published: 01 November 2022
..., such as professional research and analysis, as they research and understand the following: (1) the FASB's prior revenue recognition guidance when a right of return exists (ASC 605) and the FASB's new revenue recognition guidance ASC 606; (2) the financial statement impact of alternative methods of accounting for sales...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2022) 37 (3): 101–123.
Published: 01 August 2022
..., DoorDash, and UberEats, to expose students to the complexities of gig businesses and to areas requiring judgment in the revenue recognition standard. Specifically, students determine the appropriate revenue treatment among varying alternatives and apply the guidance in identifying the customer(s...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2022) 37 (1): 109–123.
Published: 01 February 2022
... the case setting is in India, it can be used in any country given its GAAP-agnostic nature. The case is best suited for intermediate accounting courses in which the topic of revenue recognition is addressed. 2022 revenue recognition construction contracts IFRS 15 ASC 606 accounting policy Ind...
Journal Articles
Issues in Accounting Education (2020) 35 (3): 25–38.
Published: 01 August 2020
..., to misreport earnings. The technique of channel-stuffing and its use in managing the amount and timing of revenue recognition is mentioned in most financial accounting textbooks. The SEC has brought cases against several companies and levied significant fines for channel-stuffing. Two top executives...
Journal Articles
Issues in Accounting Education (2020) 35 (2): 65–75.
Published: 01 May 2020
... reporting treatment. The recent implementation of the updated revenue recognition guidance per Topic 606 from the Financial Accounting Standards Board's Accounting Standards Codification® and IFRS 15 from the International Accounting Standards Board provides a current and relevant setting for this issue...
Journal Articles
Issues in Accounting Education (2018) 33 (3): 117–134.
Published: 01 August 2018
... revenue recognition standard (ASC 606), (2) appreciate the distinction between a company's stated accounting policies and their implementation, (3) recognize the importance of estimates and judgments in the accounting process, and (4) understand the critical role played by the senior management...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (3): 101–116.
Published: 01 August 2018
...Uday Chandra; Saurav K. Dutta; David J. Marcinko ABSTRACT This case chronicles revenue recognition practices at TSA, Inc. from 1997 to 2002. As growth in TSA's revenue declined, the company's revenue recognition practices became more aggressive. In 2002, TSA's incoming auditors re-evaluated its...
Includes: Multimedia, Supplementary data
Journal Articles
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
Issues in Accounting Education (2015) 30 (1): 1–12.
Published: 01 February 2015
... Committee for comments on a prior version of the case. An earlier version of this case received first prize in the Canadian Academic Accounting Association's (CAAA) 2013 Case Writing Competition. 2015 merchandise inventory asset valuation revenue recognition current ratio debt covenants...
Journal Articles
Issues in Accounting Education (2014) 29 (1): 229–245.
Published: 01 February 2014
... and its estimation of returns. This case uses Groupon to motivate discussion of financial reporting issues in e-commerce businesses. Specifically, the case focuses on (1) revenue recognition practices for “agency” type e-commerce businesses, (2) accounting for sales with a right of return for new...
Journal Articles
Issues in Accounting Education (2013) 28 (4): 975–978.
Published: 01 November 2013
... of the instructor. customer contributions professional research business law tax research tax compliance financial accounting auditing revenue recognition The Loaded Leprechaun (hereafter, the Leprechaun) is a popular chain of Irish-themed restaurants with locations in tourist hotspots across...
Journal Articles
Issues in Accounting Education (2013) 28 (3): 691–703.
Published: 01 August 2013
... have differing opinions about the accounting treatment. Students consider the situation in which an accounting rule leads to a business and societal problem. They gain an understanding of how this happens and how such problems can be addressed. The context for this case is a revenue recognition issue...
Journal Articles
Issues in Accounting Education (2012) 27 (3): 783–798.
Published: 01 August 2012
...Mahendra R. Gujarathi ABSTRACT Max-Value Stores, Inc., a discount general merchandise operator, has initiated a program to sell its own gift cards and those of other retailers. This case provides an opportunity to apply your understanding of various financial reporting topics (revenue recognition...
Includes: Supplementary data