FASB Cases on Recognition and Measurement or The Institutionalization of Europe

FASB Cases on Recognition and Measurement

Author: L Todd Johnson

Focusing on issues of recognition and measurement in financial statements, the cases in this collection cover a variety of important conceptual topics in accounting. Designed to be interesting, challenging and useful, each case concerns a specific situation, thereby offering 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.

Table of Contents:

Partial table of contents:
Asset Disposal.
Baltimore Canyon.
Bank Loan.
Bond.
Chemical Plant.
Early Retirement Incentives.
Exploratory Well.
Frequent Flier.
Future Tax Rate Changes.
Gasoline Tank.
Hula Hoop.
Income Tax Carryforward.
Instant Millionaire.
Insurance.
Leisure Home.
Loan Commitment Fee.
Note Receivable.
Penalty Clause.
Plant Maintenance Costs.
Promotional Prize.
Purchase-Sale Commitment.
Sabbatical.
Sick Pay.
Smokestack.
Sweat Equity.
Toxic Dump.
Venture.

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The Institutionalization of Europe

Author: Alec Stone Sweet

In 1950, a European political space existed, but only as a very limited site of international governance; today, the European Union governs in an ever-growing number of policy domains. This book provides an eye-opening account of the development of the European Union, from a relatively specialized assembly of economic cooperation to the complex entity that governs today.