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Direct linkThomas R. Weirich; Natalie Tatiana Churyk – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…
Descriptors: Accounting, Economic Change, Specialists, Financial Audits
Natalie Tatiana Churyk; Shaokun Yu; Brian Rick – Advances in Accounting Education: Teaching and Curriculum Innovations, 2019
This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model. Students identify and apply accounting standards to account for…
Descriptors: Accounting, Business Administration Education, Financial Audits, Investment
