{"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":"21 3","pages":"489-493"},"PeriodicalIF":1.6000,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"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\":\"21 3\",\"pages\":\"489-493\"},\"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}","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
摘要
Wilson Drilling Inc.是加拿大领先的钻井设备供应商，为石油和天然气行业提供钻井服务。本案例向学生展示了与固定资产相关的重要财务报告问题，如资产减值、退役和折旧会计方法的改变，以及在现实世界中报告递延所得税。本案例适用于本科中级会计或高级财务会计课程。
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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