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Accounting for complex investment transactions

Churyk, N. T. and Stenka, R. (2014) Accounting for complex investment transactions. Journal of Accounting Education, 32 (4). pp. 58-70. ISSN 0748-5751 (Natalie Tatiana Churyk, Renata Stenka, Accounting for complex investment transactions,)

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To link to this item DOI: 10.1016/j.jaccedu.2014.08.001


This case study exposes students to complex investment transactions. You must document the following: (1) apply the appropriate accounting literature along with its provisions and justify the order of its application; (2) identify and interpret key facts to classify the given investments and relations; (3) discuss the choice of key assumptions that are central to the analysis; (4) interpret the nature of all investment relations with Holdings; discuss all Owner level and below relations; (5) discuss how accounting for varied levels of influence impact the items reported on/off the face of investors’ financial statements; (6) from DT’s perspective, discuss the potential positives and negatives of its arrangement with Owner with respect to Holdings; and (7) after analyzing additional facts, discuss the nature of the relations of Simon and Herb III with Owner.

Item Type:Article
Divisions:Henley Business School > Business Informatics, Systems and Accounting
ID Code:37553
Uncontrolled Keywords:Variable interest entities (VIE) Consolidation Subsidiaries ASC 810 (FIN 46R, SFAS 167) IFRS 10 Joint ventures (ASC 323, IAS 28, IFRS 11) Group accounting Investments Accounting education case study

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