Cases in Company Financial Reporting
“Cases in Company Financial Reporting” by Brian A. Rutherford, published by Harper & Row in 1987, is a resource designed for both university and professional level accountancy courses. This edition, comprising 186 pages, offers case material that explores the pragmatic, political, and technical dimensions of financial reporting through real-life British case studies. The book aims to facilitate the teaching of financial accounting techniques, accounting policy, and the interpretation of financial statements.
Readers will find a diverse range of case studies that address significant issues in contemporary financial reporting, including specific problem areas such as goodwill and accounting for brands. Each case study provides an opportunity to examine the strengths and weaknesses of the accounting process, utilizing real companies and their financial accounts. The introductory chapter guides readers on how to approach case-study questions, while suggested questions for each case encourage educators to tailor discussions to their courses. Additionally, solution notes for instructors are available on a disk, enhancing the book’s utility as a teaching tool.
Official synopsis Publisher
`A veritable triumph for the authors. The book is very suitable for use in both university and professional level accountancy courses’ – The British Accounting Review
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.
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