Cases on Recognition Measurement

The FASB Cases on Recognition and Measurement, Second Edition,cover a variety of important conceptual issues in accounting and are intended to be interesting and thought provoking. Each case concerns a specific situation, thereby providing an effective vehicle for encapsulating and conveying the essence of complex abstract issues. The brief one- or two-page format of the cases makes them readily digestible and easily remembered.

The full text of five of the cases listed below can be individually displayed by clicking on the links within the list. The "Casebook" authored by L. Todd Johnson, FASB Research Manager and Kimberley R. Petrone, FASB Project Manager, is available through John Wiley & Sons, Inc.

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These cases may be used in either formal programs of study or informal study. College and university students may find these cases a useful supplement to their financial accounting textbooks and other course materials. The cases would be particularly useful in courses in intermediate accounting and accounting theory. In that regard, the book is intended to help fill a void that exists in course materials today.

In addition to degree-seeking students in colleges and universities, participants in continuing education programs, both formal and informal, may find this casebook helpful. As lifelong learning becomes an increasingly important part of their professional lives, preparers, auditors, and users of financial statements may find this book can help them to develop a deeper understanding of the conceptual underpinnings on which financial statements rest and to understand better today's accounting issues and controversies. Finally, individuals interested in learning more about conceptual issues in accounting may find the cases to be a helpful tool for independent study.

Cases included in The FASB Cases on Recognition and Measurement:

Pages in this Section: