Mahendra R. Gujarathi , Amitabh Dugar , Michael F. Ruff
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引用次数: 0
Abstract
This case helps you to apply the concept of accrual accounting to a real-world situation and to understand the intertemporal effects of accruals on financial statements. It helps you to understand the importance of recording the economic substance of transactions rather than their mere form. In analyzing the case, you develop skills to research FASB Codification, identify applicable accounting standards, and use them to make professional judgments. You need to determine whether Toshiba’s accounting treatment is conceptually sound and whether it represents a faithful depiction of the Company’s economic reality. The case assignment improves your ability to think critically, work in groups, reach rational conclusions, and convincingly communicate them.
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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