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Direct linkTan, Aldys; Chatterjee, Bikram; Bolt, Susan – Accounting Education, 2014
International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…
Descriptors: Foreign Countries, Comparative Education, Accounting, Standards
Clikeman, Paul M. – Accounting Education, 2012
This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…
Descriptors: Accounting, Audits (Verification), Facility Inventory, Active Learning
