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Journal Articles

Heineken's Acquisition of Asia Pacific Breweries: Accounting for Business Combinations and Changes in Ownership Interests

Pearl Tan, Chu-Yeong Lim
Journal: Issues in Accounting Education Teaching Notes
Issues in Accounting Education Teaching Notes (2017) 32 (4): 65–71.
https://doi.org/10.5555/iace-51845tn
Published: 01 November 2017
... the CEO of Heineken Russia and Managing Director-Angola of the Heineken Group. (Refer to Exhibit 2B in the case.) Heineken is marginally better represented on the Board of Directors. 2017 business combinations hobby acquisition accounting bidding war goodwill control changes...
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Journal Articles

The Not So Pokey Hokies

Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel
Journal: Issues in Accounting Education Teaching Notes
Issues in Accounting Education Teaching Notes (2017) 32 (4): 33–64.
https://doi.org/10.5555/iace-51749tn
Published: 01 November 2017
... P. Vendrzyk. April 2016 January 2017 2017 1.  Heather is considered an independent contractor. 2.  Heather's running is considered a hobby. 3.  Heather will have gross income from her running activity for complimentary athletic gear. Waived race fees...
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Journal Articles

Sweetness and Spice: Tax Issues for Foodies

Susan E Anderson, H. Lynn Stallworth
Journal: Issues in Accounting Education Teaching Notes
Issues in Accounting Education Teaching Notes (2016) 31 (1): 1–11.
https://doi.org/10.5555/1558-7983-31.1.1
Published: 01 February 2016
... Taxation Association/Deloitte Teaching Innovation Award. Supplemental materials can be accessed by clicking the links in Appendix A. Please do not make the Teaching Notes available to students or post them on websites. 2016 blog small business hobby tax passive tax research...
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