Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG
作者： Henning Zülch , Dominic Detzen
DOI: 10.2308/IACE-50036
关键词: Accounting management 、 Database transaction 、 Economics 、 German 、 Enforcement 、 Finance 、 Payment 、 Accounting 、 Solid line reporting 、 White (horse) 、 Resource (project management)
摘要: ABSTRACT: This instructional resource is based on an actual case of financial reporting enforcement and invites students to reflect two main themes: the treatment research development costs standards. First, are analyze a cooperation agreement under which German company White Pharmaceuticals AG receives access results their U.S.-based partner. While applying managerial judgment in interpreting transaction, review internally generated separately acquired intangible assets IFRS U.S. GAAP. In addition, they asked discuss convergence major accounting regimes. Second, study fosters students' understanding how standards enforced when Financial Reporting Enforcement Panel (FREP) starts investigation into accounted for payments that conducted course t...
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aaajournals.org参考文章(25)
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