Cases in Company Financial Reporting

This book provides case material which can be used to investigate the pragmatic and political, as well as the technical, dimensions to financial reporting. The authors present a variety of real-life British case studies in financial reporting, for use in teaching financial accounting techniques, accounting policy and interpretation of financial statements.

The case studies illustrate a wide variety of important issues in contemporary financial reporting. Most cover a specific problem area, such as goodwill or accounting for brands, but they also provide an opportunity to investigate the strengths and weaknesses of the accounting process itself. All the cases use real and identified companies and real accounts.

In addition, the introductory chapter shows how to set about developing an answer to case-study questions. The authors suggest a variety of questions for each case, and teachers are encouraged to develop alternative questions appropriate to their individual courses.

The solutions notes for each case are available in a disk for instructors who recommend the book for course use.