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Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives.
This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board.
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016.
In a broad sense, a conceptual framework can be seen as a structured theory of accounting.
Artism Creativity Center (ACC) was a nonprofit organization based in California. Its purpose was to help teach art to children with Autism Spectrum Disorder.
The purpose of this decision case is to discuss business valuation in the context of a privatelyowned service company.
The purpose of this decision case is to discuss business valuation in the context of a privatelyowned service company.
This case explores the costs and benefits of being a ride share driver as either a full or part-time job.
This is the full preview of the Journal of Critical Incidents - Volume 10 (Fall 2017). Individual cases with the associated teaching notes can be found by searching the case title.
Mankind faces the challenge of transforming the existing global production, distribution, and consumption system into one that is more just and sustainable and which the Earth’s resources can sup
Cyprus Airways was the national carrier of the Republic of Cyprus.
Carolyn Jones was a recent accounting graduate who wanted to take the Uniform Certified Public Accountant (CPA) Exam.
Diversity and inclusion are important topics for students to consider as part of their educational experience.
This critical incident was about a major dilemma facing a Certified Management Accountant (CMA) and member of the Institute of Management Accountants (IMA) with majority ownership of a recreation
Leslie Arbury, a young graduate student and lover of clothes and shopping, was intrigued by the idea of opening her own boutique.
In 2012, a couple from Cyprus, Andreas and Elena Ioannou, faced the challenge of recovering their investment in the capital securities of Laiki Bank, the second largest bank in Cyprus.
This decision-based case is concerned with the proposed acquisition agreement of The Valspar Corporation by The Sherwin-Williams Company.
Wal-Mart was becoming a key provider of financial services to millions of US low-income consumers at the fringes of the traditional banking industry.
Building upon our past “From the Editor” articles that focused on cases in the classroom (Peters, Cellucci, and Ford, 2015; Cellucci, Peters, and Woodruff, 2015), the purpose of this ar