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This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Case List
Accounting Topics

Cases for International Accounting

Tanaguchi Corporation

Issues in Accounting Education, Issue: 7, 1992

Authors: Brown, Stickney

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
International Accounting
Accounting Topics
Financial Statement Analysis
International Differences
Japanese Accounting
Ratio Analysis
Tax Reporting

International Subsidary Performance Evaluation: the Case of the Ameripill Company

Issues in Accounting Education, Issue: 9, 1994

Authors: Haka, Lamberton, Sollenberger

Industry: Pharmaceutical

Undergraduate Courses
Capstone
Cost/Managerial Accounting
International Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Organizational Design
Performance Evaluation

Foreign Subsidiary: Conversion To U.s. Gaap, Translation To U.s. Dollars and Consolidation

Issues in Accounting Education, Issue: 12, 1997

Authors: Gaumnitz

Industry: None

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Consolidation
Equity Method
Foreign Currency
Ratio Analysis

Wpp Group Plc: Analyzing the Impact of Purchase Accounting On Reported Results in an International Setting

Issues in Accounting Education, Issue: 12, 1997

Authors: Tinkelman

Industry: Marketing Services

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Foreign Currency
Goodwill
International Differences

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

Worldwide Shipping Corporation Ltd: Early Or Late Adoption of a New International Accounting Standard?

Issues in Accounting Education, Issue: 14, 1999

Authors: Lee, Tan

Industry: Shipping Company

Undergraduate Courses
Intermediate Accounting
International Accounting
Accounting Topics
Changes in Accounting Method
Early Adoption
Lease Accounting
Off-balance Sheet
Ratio Analysis

Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries

Issues in Accounting Education, Issue: 22, 2007

Authors: Gujarathi, Govindarajan

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
International Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Performance Evaluation
Exchange Rates
International

Megascreens USA Inc.-- A Foreign Operations Case

Issues in Accounting Education, Issue: 22, 2007

Authors: Carslaw, Purvis

Industry: High-Tech

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Consolidation
Foreign Currency Translation
IFRS

Actions Speak Louder Than Words: A Case Study On Mexican Corporate Governance

Issues in Accounting Education, Issue: 22, 2007

Authors: Reisch, Seese, Austen

Industry: Entertainment

Undergraduate Courses
Auditing/Assurance
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Taxation
Accounting Topics
Corporate Governance
Sarbanes Oxley Act

Beijing Biotechnology Company: Financial Reporting Issues of Expansion To the West

Issues in Accounting Education, Issue: 22, 2007

Authors: Mcconomy, Xu

Industry: Biotech

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
IFRS
IPO
Regulated Industry

China Eastern Airlines: People's Republic of China Accounting Standards, International Financial Reporting Standards, Or U.s. Generally Accpeted Accounting Principles?

Issues in Accounting Education, Issue: 22, 2007

Authors: Haverty

Industry: Airlines

Undergraduate Courses
International Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
IFRS
International Differences

Weak Signal: Evidence of IFRS and U.s. GAAP Convergence From Nokia's 20 F Reconcilliations

Issues in Accounting Education, Issue: 22, 2007

Authors: Henry, Yang, Lin

Industry: Nokia

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Development Costs
Goodwill
IFRS
Intangible Assets
20-F Reconciliation

Making the Right Comparisons: Novartis AG

Issues in Accounting Education, Issue: 22, 2007

Authors: Henry, Yang

Industry: Novartis, AG

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Financial Statement Analysis
IFRS
Ratio Analysis
20-F Reconciliation

Financial Reporting Challenges in a Global Reporting Environment--the Case of SAP

Issues in Accounting Education, Issue: 22, 2007

Authors: Eierle, Beckman, Eisenrieder

Industry: SAP

Undergraduate Courses
International Accounting
Accounting Topics
IFRS
GAAP Convergence

Glaxosmithkline Plx.: International Transfer Pricing and Taxation

Issues in Accounting Education, Issue: 22, 2007

Authors: Gujarathi

Industry: Glaxosmithkline

Undergraduate Courses
Cost/Managerial Accounting
International Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Transfer Pricing
International
Foreign Tax Credit

International Transfer Pricing At Marks Pharmaceuticals: A Tax and Financial Accounting Perspective

Issues in Accounting Education, Issue: 22, 2007

Authors: Noga, Wilkinson, Ford

Industry: Pharmaceutical

Undergraduate Courses
Capstone
International Accounting
Professional Accounting Research
Tax Accounting
Accounting Topics
Transfer Pricing
FIN 48

International Transfer Pricing and Intellectual Property: the Primeco Case

Issues in Accounting Education, Issue: 22, 2007

Authors: Bloom, Myring

Industry: Manufacturing

Undergraduate Courses
Capstone
Cost/Managerial Accounting
International Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Transfer Pricing
Ethics
Intellectual Property

Sachiko Corporation: A Case in International Financial Statemnet Analysis

Issues in Accounting Education, Issue: 23, 2008

Authors: Gujarathi

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis
International

Enforcing Financial Reporting Standards: the Case of White Pharmaceuticals AG

Issues in Accounting Education, Issue: 26, 2011

Authors: Zulch, Detzen

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Research & Development

Currency Translation's Effects On Reported Earnings and Equity: an Instructional Case

Issues in Accounting Education, Issue: 27, 2012

Authors: Xu, Sorensen, Kyle

Industry: Fast Food

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Foreign Currency Translation
IFRS
Exchange Rates

Procomp Informatics: Stepping On Ethical Landmines in Asia

IMA Educational Case Journal, Issue: 1.2, 2008

Authors: Lau, Woo

Industry: Water

Undergraduate Courses
Auditing/Assurance
Capstone
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Ethics
Fraud
Risk Management

Johnson & Johnson: A Case Study On Sustainability Reporting

IMA Educational Case Journal, Issue: 3.2, 2010

Authors: Borkowski, Welsh, Wentzel

Industry: Johnson & Johnson

Undergraduate Courses
Capstone
Cost/Managerial Accounting
International Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Sustainability

Satyam Fraud: A Case Study of India's Enron

Issues in Accounting Education, Issue: 29, 2014

Authors: Brown, Daugherty, Persellin

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Confirmations
Fraud
Quality Control Standards
Related Party Transactions
Embezzlement

The Stockholders' Equity Section of a Japanese Company: the Minolta Camera Company Case

Journal of Accounting Education, Issue: 11.2, 1993

Authors: Bergevin

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
Convertible Bonds
Japanese Accounting
Stockholders' Equity
Treasury Stock

Autotex, Inc.

Journal of Accounting Education, Issue: 12.3, 1994

Authors: Adhikari

Industry: Manufacturing

Undergraduate Courses
International Accounting
Accounting Topics
Foreign Currency
Foreign Currency Translation
Functional Currency

Measuring Income in a Multi Currency Economy

Journal of Accounting Education, Issue: 16.3/4, 1998

Authors: Anderson

Industry: None

Undergraduate Courses
International Accounting
Accounting Topics
Functional Currency
International

Jinan Qingqi Motorcycle Co. , Ltd

Journal of Accounting Education, Issue: 22.4, 2004

Authors: Wu, Ball

Industry: Manufacturing

Undergraduate Courses
International Accounting
Accounting Topics
GAAP IFRS Differences
International Differences
China

Using Form 20-F Reconciliations To Internationalize an Accounting Course

Journal of Accounting Education, Issue: 25.3, 2007

Authors: Hughes

Industry: None

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
International Differences
20-F Reconciliation

Gemini Communications: A Case Applying Revenue Recognition Standards

Journal of Accounting Education, Issue: 29.2/3, 2011

Authors: Grimm, Hoag

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
International Accounting
Accounting Topics
GAAP IFRS Differences
IFRS
Revenue Recognition

Baker Hughes: Greasing the Wheels in Kazakhstan (fcpa Violations and Implementation of a Corporate Ethics and Anti-Corruption Compliance Program)

Journal of Accounting Education, Issue: 32.1, 2014

Authors: Holtzblatt, Tschakert

Industry: Oil & Gas

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Internal Controls
Red Flag
Bribery
Ethics
FCPA

IFRS Framework-Based Case Study: Daimlerchrysler – Adopting IFRS Accounting Policies

Journal of Accounting Education, Issue: 32.3, 2014

Authors: Reinstein, Churyk, Jermakowicz

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Analysis
GAAP IFRS Differences
IFRS
Ratio Analysis

Bleak Weather For Sun-Shine Ag: A Case Study of Impairment of Assets

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Zulch, Detzen, Wersborg

Industry: None

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
GAAP IFRS Differences
IFRS
Impairment

JM Custom Wheels, Inc.: Ethics in Loan Collateral Reporting/JM CUSTOM Wheels, Inc.: Éthique ET INFORMATION RELATIVE AUX GARANTIES D'emprunt

Accounting Perspectives, Issue: 7.1, 2008

Authors: Donelan, Kaplan, Weathers

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Professional Code of Conduct
Professional Responsibility
International

Garda World

Accounting Perspectives, Issue: 8.4, 2009

Authors: Rakoto

Industry: High-Tech

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Business Combination
Consolidation
Foreign Currency Translation

Floriculture Du Suroît Inc.

Accounting Perspectives, Issue: 11.3, 2012

Authors: Paul, Martel

Industry: Farming

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS
International Differences
Long-Lived Assets

Viasystems Group, Inc.

Accounting Perspectives, Issue: 12.2, 2013

Authors: Schiehll, Jacques

Industry: Wholesale

Undergraduate Courses
Capstone
Cost/Managerial Accounting
International Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Costing Systems
Management Control Systems
Relocation

Regroupements D'entreprises Et Ifrs: Le Cas De Globecom Corporation Et Synthetics Inc.

Accounting Perspectives, Issue: 13.2, 2014

Authors: Rakoto, Bozec

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Accounting Topics
Business Combination
Consolidation
GAAP IFRS Differences
IFRS

Depreciation in the Canadian Airline Industry

Accounting Perspectives, Issue: 13.3, 2014

Authors: Bujaki, Durocher

Industry: Airlines

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Professional Accounting Research
Graduate Courses
EMBA Financial Accounting
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Depreciation
Earnings Management
Strategy

IFRS Conversion: the Case of a Marine Defence Company

Accounting Perspectives, Issue: 14.2, 2015

Authors: Rixon, Stapleton, Sceles

Industry: Defense Contractor

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS

Should U.s. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case On Apple's International Tax Minimization and Reporting Strategies

Issues in Accounting Education, Issue: 31.1, 2016

Authors: Holtzblatt, Tschakert

Industry: High-Tech

Undergraduate Courses
International Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Transfer Pricing
Double Taxation
Foreign Tax Credit
International Taxation
Tax Haven
Tax Planning

The Success Story of International Additives Producer Ag: A Case Study On Categorization of Investments Under IFRS

Journal of Accounting Education, Issue: 34, 2016

Authors: Zulch, Teuteberg, Voll

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Consolidation
Financial Statement Disclosure
IFRS
Joint Venture Accounting