دانلود رایگان مقاله حسابداری برای معاملات سرمایه گذاری های پیچیده

عنوان فارسی
حسابداری برای معاملات سرمایه گذاری های پیچیده
عنوان انگلیسی
Accounting for complex investment transactions
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
13
سال انتشار
2014
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E2461
رشته های مرتبط با این مقاله
مدیریت، حسابداری
گرایش های مرتبط با این مقاله
حسابداری مدیریت
مجله
مجله آموزش حسابداری - Journal of Accounting Education
دانشگاه
حسابداری، دانشگاه ایلینویز شمالی دکالب،امریکا
کلمات کلیدی
نهادهای بهره متغیر (VIE)، تثبیت قیمت، شرکتهای تابعه، ASC 810 (FIN 46R، SFAS 167)، IFRS 10، سرمایه گذاری مشترک (ASC 323، IAS 28، IFRS 11)، حسابداری گروه، سرمایه گذاری، مطالعه موردی آموزش حسابداری
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

Abstract


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.

نمرات دانش آموزان

2.3.1. Student scores


Table 1, a grading rubric, presents the percentages of students correctly considering each case issue. US students adequately addressed the relevant accounting literature (83.5% to 91.8%) and analyzed the nature of relations between the entities above Holdings (91.8%). However, they marginally addressed the requirements to explicitly state relations between the entities (78.8%), the order of literature application (77.6%), and relevant key assumptions as a basis for the analysis (77.6%). Only 62.4% of the students correctly determined the nature of relations between the entities below Holdings. These results are generally consistent with the scores of the international students who performed slightly lower especially in relation to the analysis of the substance of the relations between the entities above Holdings (80.8% compared to the US students’ score of 91.8%). In line with US students’ scores, the international students also seemed to have more difficulty with addressing the nature of relations between the entities below Holdings (60.0%). It may be advisable for instructors to emphasize to students the need to analyze each row of entities in the organizational chart.


بدون دیدگاه