The independent home of the case method - and a charity. Make an impact and  donate

Product details

Product details
By continuing to use our site you consent to the use of cookies as described in our privacy policy unless you have disabled them.
You can change your cookie settings at any time but parts of our site will not function correctly without them.
Case from journal
-
Reference no. JIACS19-05-10
Published by: Allied Business Academies
Originally published in: "Journal of the International Academy for Case Studies", 2013
Length: 6 pages
Data source: Published sources

Abstract

This case explores the events of an accounting change. The case involves American Rock Salt Co's (ARSC) accounting change as documented in filings with the Securities and Exchange Commission (SEC). Students examine the process for a change in accounting principles, estimates, and error corrections. Standard filings by the ARSC provide relevant information as do correspondence between the ARSC and the SEC. The student will produce a memo presenting answers to questions regarding accounting changes. The case is appropriate for a junior or senior level financial accounting course. This case has a difficulty level of three out of five.

About

Abstract

This case explores the events of an accounting change. The case involves American Rock Salt Co's (ARSC) accounting change as documented in filings with the Securities and Exchange Commission (SEC). Students examine the process for a change in accounting principles, estimates, and error corrections. Standard filings by the ARSC provide relevant information as do correspondence between the ARSC and the SEC. The student will produce a memo presenting answers to questions regarding accounting changes. The case is appropriate for a junior or senior level financial accounting course. This case has a difficulty level of three out of five.

Related