Duane Brandon, Travis Holt, Jefferson Jones, James H. Long, Jonathan Stanley
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引用次数: 0
Abstract
After years of debate, the FASB recently formalized the authoritative financial reporting guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the appropriate financial accounting treatment and assess the reporting implications for Bitcoin using FASB’s authoritative guidance. The modular nature of the case allows students to address these requirements for three different clients: a Bitcoin miner, a Bitcoin trader, and a retailer that accepts Bitcoin as payment. As students complete the case, they are required to think critically about how the new guidance affects each client. Several features of the case allow instructors to adjust the level of difficulty so that they can create case assignments that are appropriate for both undergraduate and graduate accounting classes. Students who completed the case report that they found it to be realistic, interesting, and challenging.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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