Is a Reported Goodwill Impairment Loss Really a Goodwill Impairment Loss? A Financial Reporting Case on Evaluating the Efficacy of Authoritative Guidance
作者： Casey J. McNellis , Walter R. Teets
DOI: 10.2308/IACE-52460
关键词: Focus (linguistics) 、 Business 、 Finance 、 Goodwill 、 Generally Accepted Accounting Principles (United States)
摘要: ABSTRACT While undergraduate financial reporting courses focus primarily on the application of generally accepted accounting principles and mechanics treatments, graduate-level co...
allenpress.com
aaajournals.org参考文章(11)
Julie S. Persellin, Michael K. Shaub, Michael S. Wilkins, Arachnophobia: A Case on Impairment and Accounting Ethics Issues in Accounting Education. ,vol. 29, pp. 577- 586 ,(2014) , 10.2308/IACE-50890
Mahendra R. Gujarathi, Max-Value Stores, Inc.: Financial Reporting of Gift Cards Issues in Accounting Education. ,vol. 27, pp. 783- 798 ,(2012) , 10.2308/IACE-50080
Mahendra Gujarathi, Tracy Noga, Regal Hair Salon: Tax and financial reporting of gift cards Journal of Accounting Education. ,vol. 30, pp. 131- 142 ,(2012) , 10.1016/J.JACCEDU.2012.06.005
R. Mark Alford, Teresa M. DiMattia, Nancy T. Hill, Kevin T. Stevens, A Series of Revenue Recognition Research Cases Using the Codification Issues in Accounting Education. ,vol. 26, pp. 609- 618 ,(2011) , 10.2308/IACE-50029
Arline Savage, Douglas C. Cerf, Roberta A. Barra, Accounting for the Public Interest: A Revenue Recognition Dilemma Issues in Accounting Education. ,vol. 28, pp. 105- 109 ,(2013) , 10.2308/IACE-50463
Mahendra R. Gujarathi, Ari Yezegel, Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross- Border Acquisitions Issues in Accounting Education. ,vol. 29, pp. 247- 269 ,(2014) , 10.2308/IACE-50583
Casey J. McNellis, Ronald F. Premuroso, Robert E. Houmes, Using the Codification to Research a Complex Accounting Issue: The Case of Goodwill Impairment at Jackson Enterprises Issues in Accounting Education. ,vol. 30, pp. 27- 42 ,(2015) , 10.2308/IACE-50949
Mahendra R. Gujarathi, Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification Issues in Accounting Education. ,vol. 27, pp. 461- 474 ,(2012) , 10.2308/IACE-50005
Casey J. McNellis, Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations Issues in Accounting Education. ,vol. 33, pp. 53- 63 ,(2018) , 10.2308/IACE-51882
Uday Chandra, Saurav K. Dutta, David J. Marcinko, Revenue Recognition at TSA, Inc.—A Roller Coaster Ride Issues in Accounting Education. ,vol. 33, pp. 101- 116 ,(2018) , 10.2308/IACE-52099