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In April 2008, small particles of glass were discovered during a quality control check at Boston Beer Company’s Cincinnati brewery.
Sue Smith was a board member of Midwestern Community Credit Union (MCCU) in 2013, when short-term interest rates were near zero due to an easy Federal Reserve monetary policy following the 2007-2
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.
Organizations report challenges in implementing continuous improvement or operational excellence initiatives as they strive for sustainability, yet few have considered the impact that social barr
This decision case describes the challenge facing Isaac, the general manager of Automotive Expert, an auto parts chain with stores scattered throughout the state of Ohio.
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 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
Carolyn Jones was a recent accounting graduate who wanted to take the Uniform Certified Public Accountant (CPA) Exam.
Cyprus Airways was the national carrier of the Republic of Cyprus.
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
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.