... company and all of its subsidiaries). The effects of IFRS adoption are being researched under several approaches, including from the perspective of accounting teaching (see, for example, McGee and Bandyopadhyay 2009; Thomas 2009; Munter and Reckers 2009, 2010). 2013 IFRS teaching...

... the instruction of governmental accounting at the undergraduate, graduate, and doctoral levels. In addition to aiding in the teaching of current governmental accounting standards, the case also can be used to give the student a historical perspective on governmental accounting and the accounting profession...