{"title":"Wilson Drilling Inc.*","authors":"Yan Jin, Flora Niu","doi":"10.1111/1911-3838.12290","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>Wilson Drilling Inc. is a leading Canadian provider of contract drilling rigs and well services to the oil and gas industry. This case exposes students to important financial reporting issues relevant to fixed assets, such as asset impairment and decommissioning and changing the accounting method for depreciation, as well as reporting of deferred income taxes in a real-world situation. This case is suitable for use in undergraduate Intermediate Accounting or Advanced Financial Accounting classes.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12290","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Wilson Drilling Inc. is a leading Canadian provider of contract drilling rigs and well services to the oil and gas industry. This case exposes students to important financial reporting issues relevant to fixed assets, such as asset impairment and decommissioning and changing the accounting method for depreciation, as well as reporting of deferred income taxes in a real-world situation. This case is suitable for use in undergraduate Intermediate Accounting or Advanced Financial Accounting classes.
期刊介绍：
Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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