مقالات ISI حسابداری

Accounting for complex investment transactions

A B S T R A C T

This case study exposes students to complex investment transactions.
You must document the following: (1) apply the appropriate
accounting literature along with its provisions and justify the order
of its application; (2) identify and interpret key facts to classify the
given investments and relations; (3) discuss the choice of key assumptions
that are central to the analysis; (4) interpret the nature
of all investment relations with Holdings; discuss all Owner level
and below relations; (5) discuss how accounting for varied levels
of influence impact the items reported on/off the face of investors’
financial statements; (6) from DT’s perspective, discuss the potential
positives and negatives of its arrangement with Owner with
respect to Holdings; and (7) after analyzing additional facts, discuss
the nature of the relations of Simon and Herb III with Owner.
© 2014 Elsevier Ltd. All rights reserved.

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کد محصول : شماره 286

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