On May 10, the Financial Accounting Standards Board and the International Accounting Standards Board issued revised exposure drafts calling for significant changes in lease accounting. These drafts ...

The Institute of Management Accountants has published a book featuring case studies on management accounting collected by editors of one of the IMA’s academic journals. “ Management Accounting Case ...

Editor’s note: The following case study is excerpted from The 2014 AICPA Survey on International Trends in Forensic and Valuation Services. Although the buzz about Big Data has certainly been growing, ...

This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working ...

Some companies issue what are called special dividends: irregular, one-time payouts that don’t follow the normal cycle and often differ significantly in amount.

There are accounting case studies that are already based on Krispy Kreme Doughnuts (NYSE:KKD), Enron, Overstock.com and the Sith Lord (NASDAQ:OSTK). In Groupon’s statement, this line caught my ...

The AIGFP division ended up incurring about $25 billion in losses. 2 Accounting issues within the division worsened the losses. This, in turn, lowered AIG's credit rating, forcing the firm to post ...